الفهرس 
الفصل الاول: الاطار العملي للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Internal audit has evolved globally and many organizations have tended to adopt a risk-based auditing approach and its application to internal audit for great benefits from movement of the internal audit function oversight role to the role of partner in management and the provision of information , But the internal audit function within the Egyptian working environment continues to focus on traditional financial audit and compliance review and hasn’t moved so far towards new and expanding role is to add value to the Organization through provision of advisory services, and confirmation regarding risk management, control and governance processes .
we can summarize study problem requiring internal audit function in the work environment to convert its focus from traditional audit based control to focus on regions , areas and activities most at risk, in order to pursue progress with developments in the internal audit function in global environments, and even compatible with the concept of modern internal audit issued by The Institute of Internal Auditors (IIA) .
Therefore , this study aimed through construction theory and practice to achieve a set of goals can be summarized as follows:
1- Clarification of the current role of the traditional internal audit.
2- Explain the most important differences between the current role of the traditional internal audit and the role required to risk management.
3- Illustrate the importance of the approach of risk-based audit.
4- Illustrate the importance of the role of internal audit in risk management.
5- Illustrate the impact of risk-based audit to improve the quality of internal audit.
6- The proposed framework to determine the required role of internal audit in risk management .
7- Testing the role of risk-based audit to improve the quality of internal audit during the field study.
To achieve the overall objective of the study , a field study is performed to test validity or miss study hypotheses as follows:
1- There is a substantial relationship between the current role of the internal audit and the level of quality of services offered.
2- There are substantial differences between the traditional role of internal audit and the basic requirements necessary for its role in the monitoring and evaluation of risk management.
3- There is a substantial relationship between the use of risk based auditing approach and the availability of the basic requirements necessary for the internal audit role in risk management.
4- There is a substantial relationship between proper identification of the role of internal audit in risk management and improving the quality of internal audit.
5- There is a substantial relationship between improving the quality of internal audit reports on risk management and improving the efficiency and effectiveness of the risk management process.
The study included five chapters, the first chapter deals with the scientific framework for the study and includes a problem of the study , its objectives, borders , importance, the methodology , hypothesis and previous studies , the second chapter deals with the nature of internal audit, the third chapter deals with the overall management of risk, the fourth Chapter deals with the general framework of risk-based audit ,and The fifth chapter deals with the impact of risk-based audit to improve the quality of internal audit and finally , results and recommendations.
The study revealed a set of results are as follows :
Theoretical study results :
1- The internal audit is activity adding value, and helps the organization in achieving its objectives through improving the effectiveness of risk management, control and corporate governance .
2- The overall risk management is a continuous process applied to the level of the entire organization and aims to identify, evaluate and make decisions about how to respond to the risks and reporting about the opportunities and threats that affect the achievement of the objectives of the unit .
3- There are significant differences between the approach of overall management of the risks and the traditional approach of risk management , the most important that the approach of overall management of the risks is developing a portfolio of enormous risks facing the organization, it enables to manage a huge amount and variety of risks in an integrated and comprehensive way by management of risk , as well it looks at strategically to the interaction influence between the events causing the risk in order to balance portfolio risk .
4- An effective risk management process is done through setting goals , comprehensive definition of all the risks , objective evaluation of its importance, and planning appropriate responses.
5- There are more than one alternative way to respond to the risks, including the risk avoiding, convert or transfer risk , risk reduction , and risk acceptance.
6- The internal audit function can play a leading role in the management of risk with audit committees support.
7- There is a clear difference between the traditional approach in internal audit, which focuses on the examination of financial accounting system and verification of compliance with policies and procedures, and risk based audit approach that focuses on adding value to the customer in all areas required with a focus on risk management.
8- There are some activities, internal auditors should not do in risk management , including responsibility for risk management , and implementation of risk response in favor of the administration , and force firm to conduct risk management.
9- The main objective of the risk based audit is to monitor and evaluate the effectiveness of the risk management process within the limits of the acceptable level , and how to take appropriate responses by the administration and report to the Board of Directors .
10- Risk - based audit in order to be effective , they must ensure that the risk management framework works to identify and assess the risks that threaten the goals of the organization .
11- Risk - based audit approach passes through several stages : formulation of a risk based audit policy, assessment of maturity level of risk management , developing of a general strategy and a plan for risk - based audit , and implementation of the tasks of single audit and preparation of reports. .
12- Risk based audit approach achieves several advantages are :
A. Active participation in the risk management framework
B. Improve the skills of internal auditors.
C. Accurate basis for estimating the resources required.
D. Strengthen the role of internal auditors within the organization.
E. Resulting in a comprehensive and appropriate plan.
F. Strengthening accountability for the achievement of the goals
13- Risk based audit approach improves performance of the internal audit function as follows :
− The objective of risk based audit is providing confirmation of effectiveness and efficiency of risk management processes and responses to reduce the risk to an acceptable level.
− Internal auditors responsible for monitoring and evaluating the effectiveness of risk management processes .
− The scope of the internal audit determined by assessing the overall business objectives, identify risks, and the resources available for internal audit.
− Risk based audit approach helps determining the size of the internal audit team.
− Units that are exposed to greater risks are audited first.
− determining the periodic internal audit process (once or more than once), where the high-risk units could be subject to internal audit process more than once ,while low-risk units can be audited once .
− Improving the skills of internal auditors.
− Audit Tests confirm effectiveness of internal control systems that deal with the risks.
− Strengthening the role of internal auditors in risk management, and improving the quality of reports.
− Help the internal audit function in compliance with the current regulations and emerging.
− Allocation of resources internal audits is better, and meets the needs and expectations of stakeholders.
B - The results of the field study:
There are Changes in improving the internal audit quality by 99% are , the current role of the internal auditing , the requirements of internal audit for its role in monitoring and evaluating risk management, risk based audit, proper identification of internal audit role in management of risk, quality of audit reports and improving efficiency and effectiveness.
Accordingly, the following recommendations are suggested:
1 - Developing the skills of internal auditors through training courses, seminars and panel discussions to activate their role in the follow-up of the risk management process.
2 – Awarring internal auditors of the importance of their role in the management of risk , and the importance of the interaction between them and the parties to the corporate governance of the external auditors ,the audit committee and senior management.
3 - The need for a comprehensive risk management to implement risk based audit approach.
4 - The need for the proper application of corporate governance and avoid application difficulties .