This essential academic text by Prof. Dr. Ahmed Helmy Gomaa offers a thorough examination of internal and governmental auditing frameworks. Published in 2011, the book navigates the core principles, procedures, and standards governing the field. It addresses critical topics such as risk management, internal control evaluation, compliance verification, and performance auditing within both public and private sector entities. The book is designed as a vital resource for accounting and finance students, as well as for professional auditors seeking to enhance their understanding of accountability, transparency, and effective governance in complex organizations.