العوامل المؤثرة في اعتماد المراجع الخارجي على أعمال المراجع الداخلي دليل من ليبيا

الملخص EN

This study aims to investigate the factors that may affect the ability of external auditors to rely on internal audit work in the Libyan context.

A questionnaire was used to collect data to test the study hypotheses.

The data was analyzed using the correlation coefficient, multiple regression analysis, and ordinal logistic regression analysis.

The study findings indicate that the variables (level of report preparation, risk-based audit, scope of work of internal auditors, and independence) had a positive impact on the degree of dependence of external auditors on the work of internal auditors.

On the other hand, the variables (professional qualification, experience, quality of working documents, standards compliance, internal audit department size, and education) have no effect on the degree of dependence of external auditors on the work of internal auditors.

Key words: external auditor, internal audit, the external auditor’s dependence on internal audit work