أثر الاسناد الخارجي للمراجعة الداخلية على جودة الأداء المهني للمراجعة الخارجية : دراسة ميدانية على مكاتب المراجعة الخارجية السودانية 2022 م

الملخص EN

The study dealt with the effect of outsourcing of internal audit services on the quality of the professional performance of the external audit.

The Study aimed to identify the concept and importance of outsourcing of internal audit services of audit professional performance.

The study followed the descriptive analytical method to test the study hypotheses.

The study reached conclusions, the most prominent of which is the existence of a link between significant impact of both total and partial outsourcing of the internal audit.

The Study recommended recommendations, including working on the adoption of private auditing offices, paying attention to the processes of external support for internal auditing of small and large enterprises, and working on the involvement of large external audit offices to emphasize the Standards of professional compliance.