تقويم مدقق الحسابات الخارجي لوظيفة التدقيق الداخلي في ظل تطبيق معيار التدقيق الدولي ذي الرقم ( 610 )‎ : دراسة تحليلية من وجهة نظر مدققي الحسابات الخارجيين و الداخليين في الأردن

الملخص EN

The study aims at examining to what extent the external auditor applies the International Standard on Auditing (ISA) No.

(610) when considering assessment of an internal audit function from the external and internal auditors' points of view.

The study also examines the differences in the implementation of ISA No.

(610) with relation to the differences in personal characteristics of external auditor, and identify the relative importance of the criteria mentioned in ISA No.

(610).

To achieve the objectives of the study, specially designed questionnaires were distributed to samples of external and internal auditors.

Descriptive and nonparametric statistics were used to analyze the data and test the hypotheses.

The results of the study indicate that there are significant differences between the external and internal auditors’ opinions regarding the extent to which that external auditor applies the ISA No.

(610) when assessing the internal audit function.

It appears that the implementation extent was higher than the average from the external auditors' point of view, whereas, the implementation extent was less than the average from the internal auditors' point of view.

The results indicate that there are no differences in the implementation of international audit ISA No.

(610) related to the differences in personal characteristics of the external auditors (qualification, major and experience).

Additionally, the findings of the study show that there are no significant differences between the external and internal auditors’ opinions regarding the relative importance of the criteria that ISA No.

(610) assigned to assess the internal audit function.

The criterion which the study found to be most significant was organizational position.

The study concluded by many recommendations including the enhancement of the extent of implementation of ISA No.

(610) and clarifying the relationship between external and internal auditors and the scope of cooperation between them.

The researchers recommend also giving more attention to the value of internal auditing in Jordanian companies.