مجلة أبحاث ودراسات التنمية - Revue Recherches et Etudes en Développement -
Volume 12, Numéro 2, Pages 349-370
2025-12-31
The Integration Between Internal And External Auditing And Its Role In Improving The Auditing Process A Survey Study Of A Group Of Internal And External Auditors
Authors : Sayeh Nawel .
Abstract
The study aimed to measure the extent of an integrative relationship between internal and external auditing and its impact on improving the auditing process, based on a sample comprising a group of internal and external auditors in the state of Setif. The findings indicate several key outcomes, primarily the presence of integration during the planning phase, achieved by ensuring the independence, the adequacy of resources, and the accuracy of the planning process. Integration during the task execution by collaboration in addressing operational challenges, ensuring proper supervision, and evaluating internal control systems and inherent risks. Additionally, integration in the reporting phase is accomplished by verifying that reports include actionable findings and recommendations, are actively engaged with, and are escalated to the highest authority. Integration across these three phases enhances the credibility of financial statements, the reliability of information, and improves internal control systems and risk management, which improves the auditing process.
Keywords
Internal Audit, External Audit, Internal Auditor, Chartered Accountant, Statutory Auditor
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