The impact of ERM on internal audit

This study aims to test the overall impact of enterprise risk management (ERM) on the internal audit. The study uses the primary approach to collect the required data through designing and distributing a structure questionnaire for a random sample of internal auditors working in different business organizations. Also the study uses the quantitative approach in analyzing the collected data through applying SPSS software. The results of our research indicate that ERM has the greatest impact on internal audit's activities when the organization's ERM process is more completely in place, when the audit committee and senior management have called for greater internal audit activities related to ERM, when the chief audit executive's (CAE) tenure is longer, when the organization is relatively large, when the organization is in banking or educational industry, and when the internal audit function has provided more ERM leadership.Presented To: DR.Tarek El Shazl