التدقيق الداخلي و دوره في الرفع من جودة التدقيق الخارجي : دراسة ميدانية على عينة من محافظي الحسابات لولايتي سيدي بلعباس و تلمسان

الملخص EN

The study aims to identify the internal audit and its impact on the quality of the external audit from the point of view of auditors, in order to achieve the study goals, we have prepared a questionnaire commensurate with the objectives of the study where 40 questionnaires were distributed, and 35 questionnaires were obtained with a recovery rate of 87.

5%, the study relied on statistical descriptive analysis to analyze study variables.

The results of the study showed that the internal audit affects the quality of the external audit, through its full knowledge of the strengths and weaknesses of the institution due to its permanent presence in it