The Effect of Risk-based Internal Audit on Improving Companies’ Performance in Times of Crises and Disasters - An Applied Study

Document Type : Original Article

Authors

1 Accounting teacher at the Higher Institute for Electronic Commerce Systems in Sohag

2 Assistant Professor in the Accounting Department - Cairo Higher Institute of Languages, Translation and Administrative Sciences in Mokattam

Abstract

The current study aimed to analyze the impact of risk-based internal audit on improving the performance of employees and the financial performance of companies in times of crises and disasters by applying it to companies listed on the Egyptian Stock Exchange, through a questionnaire list that was distributed to a sample of 105 individuals. The study relied on the inductive, deductive and statistical approach as a method. to study.
Through the field study, the researcher reached many results, the most important of which are: the presence of awareness and awareness of the role of risk-based internal auditing among the study sample, and acceptance of the first hypothesis of the study, which states: There is a positive correlation between risk-based internal auditing and improving the performance of employees in the companies under study. And accepting the second hypothesis of the study, which states: There is a positive correlation between risk-based internal auditing and improving the financial performance of the companies under study. Based on the results of the study, a number of recommendations and proposals were presented, and the prospects for future studies were also presented.

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