حجم منشأة مراقب الحسابات و قيده لدى الهيئة العامة للرقابة المالية كمحددين للعلاقة بين بدائل إسناد وظيفة المراجعة الداخلية و قراره بالاعتماد عليها : دراسة تجريبية

Abstract EN

The study aimed at examining the effect of the audit firm size and its registration with the Financial Regulatory Authority (FRA) on the relationship between the alternatives of outsourcing the internal audit function and its decision to rely on it through a theoretical and experimental study.

The theoretical study concluded that the auditor's decision to rely on the internal audit function depends on the professional judgments related to the audit planning procedures.

Three alternatives to outsourcing are observed: Total outsourcing, partial outsourcing, non-outsourcing.

Also, there are a set of benefits and costs associated with the outsourcing decisionThe experimental study revealed a significant impact of both total and partial outsourcing of the internal audit function on the auditor's decision to rely on it while auditing the financial statements.

Besides, we found a significant impact of the audit firm size and its registration with FRA on the relationship under study.

The additional analysis revealed that both the audit firm size and its registration with FRA impact the auditor's decision to rely on the internal audit function.

Finally, the results under the sensitivity analysis did not change from the results under the basic analysis.