أثر كفاءة و موضوعية المدقق الداخلي في تحديد درجة إعتماد المدقق الخارجي على أعمال التدقيق الداخلي

الملخص EN

This study aims to investigate the impact of the characteristics of internal auditor in determining the degree of dependence of the external auditor on the work of internal auditing from the point of view of external auditors in Algeria.

And the possibility of the latter's dependence on internal audit activities, and testing this through an applied study on a number of expert accountants and bookkeepers as a sample for the study in order to reach and analyze the results.

Where 221 questionnaires were distributed to a random sample of accounting experts and account keepers distributed in different regions of Algeria, in paper form (3 questionnaires) or electronic (218 questionnaires), and 86 questionnaires were retrieved, and were processed and analyzed using the statistical program Spss.

The results of the study show that there is a statistically significant effect of the characteristics of the internal auditor in determining the degree of dependence of the external auditor on the work of the internal audit, and that the efficiency characteristic of the internal auditor is the most characteristic that affects the external auditor's decision before making the decision of accreditation.