دور العلاقة التكاملية بين وظيفة التدقيق الداخلي ووظيفة محافظة الحسابات في تعزيز ودعم مبادئ الحوكمة في الشركات في إطار المرجعية الدولية للتدقيق-دراسة عينة من المدققين الداخليين والخارجيين (2023)

The role of the complementary relationship between the internal audit function and the statutory auditor function in promoting and supporting corporate governance principles within the framework of the International Auditing Reference - a study of a sample of internal and external auditors (2023).

Abstract

The study aimed to demonstrate the role of the complementary relationship between the internal audit function and the external audit function in enhancing and supporting the governance system in economic companies within the framework of applying the international auditing reference. To achieve the goal of the study, we relied on the deductive approach and the inductive approach with its tools of description and analysis to describe the theoretical aspect and analyze the applied aspect. For the purpose of completing the study, a questionnaire was designed and distributed to a sample of internal and external auditors in Algeria, and it was analyzed using the Statistical Package for the Social Sciences (SPSS) program.

      The results showed that the corporate governance system is positively affected by the integration relationship between the person responsible for internal auditing and the AUDITOR.