The contribution of internal audit and internal control to the governance of Lebanese and International NGOs


  • Obeid Georges


  • NGOs
  • Internal control
  • Internal audit
  • Accountability
  • Governance
  • Transparency
  • Legitimacy

document type



The focus of this research is to examine the roles of internal audit and internal control in consolidating the governance efficiency. The latter relies on internal controls’ accountability, whereas governance responsibility ensures legitimacy and financial transparency. Governance is a critical point that connects internal control and financial transparency, which is essential to build trust among stakeholders including donors of funds in order to secure funding for NGOs. While previous studies have provided insights into the subject matter, very few studies have been conducted in this regard; hence a qualitative methodology was adopted. The qualitative approach consists of understanding interviewees’ perceptions about the use of financial donations as well as the underlying mechanisms that consolidate transparency towards stakeholders and to gain legitimacy in the eyes of the concerned civil community thereafter. Primary and secondary collected data from international and Lebanese NGOs was treated subsequently with NVIVO 12 and Iramuteq softwares. Research findings have led to establish ten research propositions that illustrate, on the first hand, elements of answers for the main research question, and on the other hand to interpret the mechanisms giving rise to NGOs legitimacy.

more information