A Proposed Approach to Enhance the Organizational Division of Internal Audit and Governance in The Egyptian Governmental Sector to Control Public Fund
Authors: Samy Mohamed Samar , Besher Abdelaziem Albana Alawad , Kamal Metawee Ahmed 
Published: September 2022

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.