The Role of Internal Audit Units in Managing Corruption Risksin Egyptian Government Authorities

Author

Mohamed Bahig Metwaly
Farid Moharram Algarhy

Abstract

Corruption, a persistent global challenge, undermines public trust, hinders development, and erodes the credibility of government institutions. This research examines the vital role of internal audit units (IAUs) in mitigating corruption risks within government authorities. Drawing on case studies and relevant theoretical frameworks, we explore how IAUs, through their independent and objective assessments, can contribute to enhancing transparency, accountability, and ethical conduct within government bodies. We analyse how IAUs, by evaluating internal controls, financial processes, and procurement practices, can identify vulnerabilities, detect potential irregularities, and recommend corrective measures to minimize opportunities for corruption. Further, we investigate the effectiveness of various IAU methodologies in combating corruption, including data analytics, fraud risk assessments, and whistle-blower protection mechanisms. The research also critically examines the challenges faced by IAUs, such as lack of independence, inadequate resources, and political interference. Finally, we propose recommendations for strengthening the effectiveness of IAUs in preventing and detecting corruption, including enhanced collaboration with external oversight bodies, capacity building for internal auditors, and fostering a culture of integrity within government institutions.

Keywords: Internal Audit – Corruption Risks – Government Authorities.

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