مدى إدراك المدقق الخارجي لمتطلبات بيئة الرقابة الداخلية لتقييم المخاطر و الاستجابة لها

الملخص EN

In this study, we aim to define the various concepts of external auditing and the internal control system and the relationship between them, and to study the extent to which the external auditor understands the requirements of the control environment in the organization under the International Standard on Auditing ISA 315.

Through a survey of a group of external auditors in Algeria.

Among the findings of this study, the external auditor in Algeria, while evaluating the design of the internal control system, is sufficiently aware of the importance of having a control environment based on integrity, ethics and efficiency, as a basis upon which all elements of the internal control system are built, which may affect the The process of identifying and evaluating the level of control risks that represent the risks resulting from the failure and weakness of the internal control system in preventing and detecting material misstatements and risks