أثر هيكل أنظمة الرقابة الداخلية وفقا لنموذج COSO 2013 على تحسين جودة أداء التدقيق الخارجي : دراسة تحليلية لآراء مدققي الحسابات الخارجيين في الضفة الغربية فلسطين

الملخص EN

This study aimed at investigating the impact of the structure of internal control systems according to COSO 2013 model on improving the quality of external audit performance.

To achieve the objectives of the study, the researcher used the corelated analytical method and aquestionnaire was constructed and administered among the practitioners of the auditing profession.

A total of 110 questionnaires were distributed, of which 90 (81 %) were retrieved .

In order to test the hypothesis of the study, regression analysis was used.

Results of the study revealed an impact of the structure of internal control systems /COSO 2013 model on improving the quality of the performance of the external audit.

The results also indicated a significant commitment by the public shareholding companies listed on the Palestine Exchange to the structure of the internal control systems in the fields of regulatory control environment, risk assessment, control activi ties , information and communication, monitoring activities.

Moreover, the results revealed that the external auditor's compliance with the requirements of the quality of the audit performance was significant.

The study concluded with a number of recommendations, the most important of which is that public shareholding companies should follow up the evaluation and improvement of the internal control system structures so as to help them increase their efficiency and to achieve the desired objectives as well.