أثر الإمداد الرقابي للتدقيق الداخلي على فعالية التدقيق المحاسب : دراسة ميدانية : من وجهة نظر الممارسين لمهنة التدقيق في الجزائر

Abstract EN

This study aims to identify the effect of integration of internal and external auditing on the effectiveness of accounting auditing.

By addressing the following problem, as manifests itself the impact of over sight symbiosis between internal and external scruting the effectiveness of accounting auditing.

To achieve this goal an online questionnaire was administered and the results were processed using the SPSS software.

The researchers relied on the appropriate analytical descriptive approach to theoretical construction and discussion results.

The study concluded that awareness of the sample about the subject matter was positive and almost total.

In addition to that, there is an effect of such integration on the audit planning process and programs setting and on the effectiveness of the accounting audit.

However, the researchers showed that there is no impact of the supervisory supply on the effectiveness of accounting auditing in the domain of report.