The Intermediary Role of Internal Audit Performance Evaluation Criteria in the Relationship between the Effectiveness of Internal Audit and the Quality of Financial Reports: An Empirical Study on the Companies Listed on the EGX 100 Index

Document Type : Original Article

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Accounting Department The faculty of managerial and financial sciences Gulf University Bahrain

Abstract

This research shows the mediator role of the standards of internal auditing evaluation in the relation between the internal auditing effectiveness and financial reports quality for a sample of companies registered in financial market To realize that a questionnaire prepared by the researcher contained in appendix number  (1) involving 39 phrases distributed among three basic Variables: independent variable is the internal auditing effectiveness, the second variable is the mediator variable involved in the standards of internal auditing evaluation. The third variable is the following of quality of financial reports. The     study depends on (S.E.M) to achieve which   The model is true  and testing the hypotheses of the study .it has been used two programs (spss22,LISREL8.8) involved in four hypotheses, three of them are the effect of statistic significant of the internal auditing effectiveness, standards of evaluation the internal auditing performance, quality of financial reports, At last the fourth hypothesis that standards of evaluation the internal auditing performance are mediated the relation between the internal auditing effectiveness and quantity of financial reports the study is ended to: the internal auditing effectiveness has a core role to determine the quality of financial reports and a good role in effective applying for standards of evaluation of internal auditing.
 

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