أثر التكامل بين التدقيق الداخلي و التدقيق الخارجي على تحسين جودة التدقيق الخارجي : دراسة ميدانية من وجهة نظر محافظي الحسابات في الجزائر

الملخص EN

This study aimed to identify the impact of the integration between internal and external auditing in improving the quality of external auditing in Algeria.

Therefore, we conducted a field study and prepared an electronic questionnaire distributed to the accounts conservers in Algeria.

The study concluded that there is a positive impact of integration between internal audit and external audit, and on the contrary the study proved that there is no effect of integration in each from the field of planning the audit process, evaluating internal control, and preparing the report on the quality of the audit.