Evaluating the Internal Audit Role in Assuring Integrated Business Reporting. (A field Study)


Mohammed Zidan Ibrahim Hatem Abd El-Fattah El-Shaarawy Aya Mohammed El-Wazzan

The purpose of the study is to examine the relationship between the internal audit consulting and assurance role in the integrated reporting content elements through a different group of internal and external auditors .in order to achieve the desired goal of the study, a field study was carried out through using the questionnaire lists and interviews with a number of auditors in the companies listed in the Egyptian Stock Exchange, which were taken into account that most of them are companies belonging to the Egyptian index of social responsibility and academics. The study found that (1) there is significant statistical impact of internal audit consulting and assurance role in integrated reporting , indicating that there is a significant statistical impact of internal audit role in integrated reporting , (2) There are no significant statistical difference among the sample members around the internal audit consulting and assurance role , (3) there are no differences among the sample members around internal audit role in assuring integrated reporting, (4) There is significant statistical impact of factors affecting on the effectiveness of internal audit in internal audit role .

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