Adapting Internal Audit Functions to the COVID-19 Pandemic: Evidence from the United Arab Emirates

Omar Saeed; Mohammed Amjad; Walaa Wahid ElKelish; Hela Miniaoui; Magdi El-Bannany; Muhammad AlShurideh; Alhashmi Aboubaker Lasyoud

doi:10.32479/irmm.20426

Authors

Omar Saeed Department of Accounting, College of Business Administration, University of Sharjah, Sharjah, UAE
Mohammed Amjad Department of Accounting, College of Business Administration, University of Sharjah, Sharjah, UAE
Walaa Wahid ElKelish Department of Accounting, College of Business Administration, University of Sharjah, Sharjah, UAE
Hela Miniaoui Lusail University, Doha, Qatar
Magdi El-Bannany College of Business Administration, Umm Al Quwain University, Umm Al Quwain, UAE; & Department of Accounting and Auditing, Faculty of Business, Ain Shams University, Cairo, Egypt
Muhammad AlShurideh Department of Marketing, School of Business, The University of Jordan, Amman, Jordan
Alhashmi Aboubaker Lasyoud School of Business Administration, University of South Carolina Aiken, Aiken, USA

DOI:

https://doi.org/10.32479/irmm.20426

Keywords:

Internal Auditing, Performance, COVID-19, Emerging Market

Abstract

This paper explores how the COVID-19 pandemic impacts the internal audit functions in the emerging market of the United Arab Emirates (UAE). This paper adopted an exploratory study using a qualitative approach. We used semi-structured, in-depth interviews to achieve the study objectives. The primary data collected was analyzed manually using thematic content analysis. The findings show that COVID-19 disrupted internal audit efficiency and productivity in the UAE due to limited physical access and remote work challenges. Audit quality varied, improving in firms with strong risk frameworks but declining where oversight weakened. Planning remained stable while fieldwork and communication processes shifted online. Information technology (IT) skills improved significantly, driven by digital audit requirements. Critical thinking and time management were tested, with mixed outcomes across firms. This paper helps to understand and focus on how the internal audit practices were affected by COVID-19. Also, it allows us to know how to deal with a similar situation in the future and to improve the internal audit profession.