The Role of Internal Audit in Improving the Effectiveness of Risk Management in Private Higher Education Institutions -Field Study | ||
| مجلة البحوث التجارية المعاصرة | ||
| Volume 39, Issue 3, September 2025, Pages 61-97 PDF (830.49 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/sjcp.2025.343741.1032 | ||
| Authors | ||
| ياسمين عبد المحسن* 1; احمد اشرف عبد الحميد عبد الحميد2; محمد احمد السمان السمان3 | ||
| 1كليه التجارة جامعة اسيوط | ||
| 2قسم المحاسبة كلية التجارة جامعة اسيوط محافظة اسيوط | ||
| 3قسم المحاسبة كليه التجارة جامعة اسيوط محافظة اسيوط | ||
| Abstract | ||
| This study aimed to identify the role of internal auditing in improving the effectiveness of risk management in private higher education institutions. This is achieved by identifying the new role of internal auditing and assessing its quality through understanding the internal auditing standards and their application in private universities, as well as Identifying the additional risks faced by private universities due to their nature, which makes them different from industrial and commercial organizations, Subsequently, it involves identifying the role of internal audit quality in adding value to private universities by improving the effectiveness of risk management within them, The study surveyed senior management employees, internal auditors in private universities, and external auditors, distributing 200 questionnaires. Out of these, 150 were completed and valid for statistical analysis, representing a 75% response rate, the study concluded that internal auditing plays a strong role in private universities in Egypt, adhere to the internal auditing quality standards., private universities in Egypt face many risks, including institutional and academic risks, in addition to the additional risks that hinder them from achieving their goals, and there is a strong positive relationship between the quality of internal auditing (independence and objectivity, professional competence and due professional care, quality assurance and improvement programs, performance standards) and the improvement of risk management effectiveness in private universities. This means that the internal auditing activity applied according to internal auditing quality standards adds value to private universities in Egypt by evaluating and improving the effectiveness of risk management within them | ||
| Keywords | ||
| Internal audit; Risk management; Private higher education institutions | ||
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