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Mohamed Nagy Osman

Biographic Data

ID6609637
NAMEMohamed Nagy Osman
GIVEN NAMESMohamed Nagy
FAMILY NAMEOsman
SIGNATUREOSMAN M N
AFFILIATIONSDepartment of Accounting, Faculty of Commerce Benha University Benha Egypt
ORCID0000-0002-8617-4145
VERIFIEDYes
TOTAL WORKS1
TOTAL CITATIONS0
WORKS AS AUTHOR1
WORKS AS EDITOR0
FIRST PUBLICATION YEAR2026
LATEST PUBLICATION YEAR2026
H-INDEX0
  • Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement

    Open Access•Mohamed Sheta, Bassam A Ibrahim et al.•ARTICLE•Sustainable Development•2026

    The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning app…

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  • Internal Audit Competency, Audit Function Maturity, and ESG Assurance Engagement

    Open Access•Mohamed Sheta, Bassam A Ibrahim et al.•ARTICLE•Sustainable Development•2026

    The increasing demand for Environmental, Social, and Governance (ESG) assurance has intensified scrutiny on internal auditors' roles in corporate sustainability efforts. Despite this, limited research examines how Internal Audit Competency (IAC) and Internal Audit Maturity (IAM) influence internal auditors' involvement in ESG assurance. Drawing on the Common Body of Knowledge in internal auditing dataset, this study employs a machine learning app…

Agricultural and Financial Auditing (1 work) · Audit (1 work) · Audit plan (1 work) · Auditing, Earnings Management, Governance (1 work) · Control environment (1 work) · Corporate governance (1 work) · Impact of AI and Big Data on Business and Society (1 work) · Information technology audit (1 work) · Internal audit (1 work) · Joint audit (1 work)

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