Arab Journal of Administration المجلة العربية للإدارة


With the increasing phenomenon of fraud in Business Organizations, all regions including the responsible bodies for organizing and developing the profession internal auditing are linked to it directly or indirectly determine its position on this matter. And the fact, that this profession is one of the main activities, which are used by Business Organizations in order to strengthen internal control systems to control the risk in the management processes to protect assets and to prevent fraud and it’s aggravated. Internal audit activity has witnessed an amazing development in all the countries of the developed world. Among other things, the imposition of this development is the abundance of economic scandals that rocked the big international companies’ entity and that the IIA initiated background to develop the professional practices and improvements. This more than once and by reviewing the foundations and rules. In view of this, it has become imperative for the business organizations that seek to keep pace with the improvements that are made ​​to the internal audit activity, the standards and its methods of practice. In this regard, the International Institute of internal auditors (IIA) worked on entering some substantial amendments on The International Professional Practices Framework “IPPF», which whereby the Institute took a clear position on the question of fraud, these reverse previous frameworks, dating back to the years 2000 and 2004, which didn’t describe clearly the responsibilities of internal audit towards this issue. This research study the internal audit’s position on the issue of fraud and how practitioners’ profession can positively contribute to fight cheating in business organizations. The study concluded, that the results revolves around the fight against fraud is not the responsibility of the internal audit by its own, but rather it is a shared responsibility between the different actors in the management of business organizations. In the light of these findings, the majority of the recommendations did not find any rooms in its application.