أثر استقلالية التدقيق الداخلي في تقييم مخاطر التدقيق الخارجي من خلال حوكمة إدارة المخاطر : دراسة ميدانية لعينة من المدققين الخارجيين لدى مكاتب و شركات التدقيق بالجمهورية اليمنية

الملخص EN

This study aimed to investigate the impact of independent internal audit on the external audit risk assessments through risk management governance of a sample of external auditors (203) at the audit offices and companies in the Republic of Yemen.

To achieve this objective, 203 questionnaires were distributed to external auditors at the audit offices and companies, but only (167) were valid for analysis.

The study results revealed that there was a positive impact of independent internal audit and governance of risk management on the assessments of external audit risks.

Further, there was a positive impact on the governance of risk management which also increased its indirect positive impact on assessing risks of external audit.

It was also found that the most important dimensions related to the external audit risk assessments, from the respondents’ perspective, were detection risk, control risk, and inherent risk.

The study recommended that the external auditor should use the method of comparing the enterprise information with the information that is similar to the economic sector in which it operates.

The internal auditors should also be free of bias in their work, whereby risk management governance should be taken into account when developing the strategy of the enterprise.