Why stakeholders do not meet the Expectations of Internal Audit

The title may seem weird or shocking at first glance. Recently, there are many discussions about how internal audit could meet the expectation of stakeholders. This subject was discussed from all aspects in many articles, studies, workshops, researches and publications. Moreover, various questionnaires were developed to measure the satisfaction of stakeholders with the performance of…

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A brief history about Internal Audit practice

The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing. “Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk…

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Modifying the Job Satisfaction System in Organization

IIA defines corporate governance as “policies, processes and structures used by an organization to direct and control its activities to achieve its objective and to protect the interests of its diverse stakeholder groups in a manner consistent with appropriate ethical standards”. The determinant key for any business success is the corporate governance and employee satisfaction….

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Working intelligently, not effortlessly, in the Internal Audit profession

After I started working in the internal audit profession, I realized how difficult it is (“the profession of trouble” as Dr. Gamal Mohamed Shehat coined it), I also realized the great resistance of most departments that are being audited and not accept many of the internal audit’s observations and recommendations, although they seek to improve…

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Ayman Article

Value-Added Based Audit Plan

Since I joined the profession of internal auditing nearly two decades ago, I read books about the preparation of a risk based  internal audit plan, the advantages of this approach, its importance and practical applications, but I was always asking is this the right way to build the plan? … Is there a better way….

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Auditng Orgainztion culture

How to Audit Culture

Culture audits can help practitioners gain insight into the causes of poor organizational behavior. Enron, Worldcom, FIFA, General Motors, Volkswagen, and Wells Fargo are just a few examples of scandals caused by organizational cultures that encouraged inappropriate behavior. The reputation risk cries out for audit coverage, yet only 42 percent of internal audit functions are…

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Martin Wiedemann

In an exclusive interview, Internal Auditor Middle East connected with Martin Wiedemann, CIA, CQA, a Partner based in Germany and EY’s Internal Audit Services Leader for the Europe, Middle East, India and Africa (EMEIA) region.  Martin has over 25 years of experience providing assurance and advisory services to leading local and international companies.  He also…

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Information Security Regulation (ISR) – what’s changed and why it’s important

The Information Security Regulation (ISR) version 2 was issued in 2017 by the Dubai Government to enhance the previous 2012 version. The new version demonstrates leadership in information security and privacy in the Middle East. Given business services are heavily reliant on technology, this standard becomes the foundation for successful and secure business services, with…

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