The Importance of CIA Holders in Internal Control Department and Their Effect on GRC in the Egyptian Public Sector

Abstract

The research delves into the pivotal role of Certified Internal Auditor (CIA) holders within the internal control department and their profound impact on Governance, Risk, and Compliance (GRC) in the Egyptian public sector. It emphasizes the value of CIAs in safeguarding the internal control department's reputation within the organization and highlights their contribution to improving risk control and managing public funds effectively. Furthermore, the study sheds light on the limited literature available on CIAs globally and in country- specific contexts, inspiring a call for increased investment in intellectual training and knowledge sharing in response to the challenges posed by the COVID-19 pandemic. The research aims to inspire a greater recognition of the vital role played by CIAs in bolstering internal audit departments and ensuring appropriate risk management, control, and compliance levels.