A Proposed Approach to Enhance the Organizational Division of Internal Audit and Governance in The Egyptian Governmental Sector to Control Public Fund

Author

Samar Samy Mohamed Alawad
Besher Abdelaziem Albana
Ahmed Kamal Metawee

Abstract

In response to the Ministerial Resolution issued regarding the issuance of standards
and mechanisms for the organizational development of the units of the state’s administrative
apparatus No. 122 of 2015 and the Ministerial Resolution regarding the creation of
organizational divisions in the units of the State’s administrative apparatus No. 1146 of 2018
and in particular what is related to the development of the organizational division of internal
audit and governance in the issuance of the Central Agency for Organization and
Administration Resolution No. 54 of 2020, and in light of this decision, this approach was
proposed to activate the organizational division of internal auditing and governance in the
Egyptian government sector, which is in line with Egypt’s 2030 vision in controlling public
money and as a guarantee for the continuity of organizational units, as the proposed activation
approach is based on the creation and review of patterns The organizational structure of the
internal audit and governance within the units of the Egyptian government sector by
developing a vision that allows the redistribution of powers and defining the roles,
responsibilities and powers of the organizational division of internal audit and governance.
Interior and Governance, and This is by defining the nature of the current organizational
problem, in order to find solutions that include elements (administrative, accounting /
financial, technological and human), and these elements referred to depend on mechanisms
represented in full coordination between the authorities (legislative, executive and
supervisory) and between the various state agencies to achieve transparency and enhance
accountability. The research team reached several results, the most important of which are:
First: The efforts of the Egyptian legislative, executive and supervisory authorities and the
various state agencies, which were achieved by issuing the Central Agency for Organization
and Administration Resolution No. 54 of 2020, which is a step and a basic pillar and a starting
point for tightening control within the units of the administrative apparatus in At a time when
Egypt is moving at tangible steps to achieve sustainable development goals, combat
corruption and achieve financial and administrative reform. Second: The importance of
finding components and mechanisms to activate the proposed approach, to verify the
effectiveness of the government accounting system in Egypt and to ensure the correctness of
financial statements, lists and financial reports on the one hand, and to ensure the quality of
government performance. On the other hand, the most important recommendations of the
research were the use and application of the proposed approach, which provides a
sophisticated view, a new methodology, and clear work requirements in light of changing the
environment in which the internal auditor works, in order to achieve the objectives of internal
auditing, and to emphasize the quality of the practice of the governance system within the
units of the Egyptian government sector.

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