التدقيق الخارجي وتاثيره في تقييم فعالية التدقيق الداخلي

Abstract

Internal audit and external audit are considered essential elements in monitoring and oversight systems that contribute to improving performance and enhancing trust among concerned parties. Understanding the complementary relationship between these two processes is vital to ensuring the effectiveness of control and achieving the organization's objectives efficiently and credibly. This study aims to explore and analyze the complementary relationship between internal auditing and external auditing, through an in-depth study of the theoretical and applied frameworks related to these two processes. We will look at the historical development of each, exploring the key concepts and types of auditing, as well as the objectives, standards and responsibilities associated with them . The study consists of two main chapters: the first chapter presents a theoretical framework for auditing, while the second chapter focuses on the complementary relationship between internal audit and external audit. We will analyze the nature of this relationship, the similarities and differences between the two audits, as well as the areas of complementarily and benefits that can accrue to the organization. In short, this study aims to highlight the importance of integration between internal and external audit as essential tools for achieving effective control and monitoring, and for strengthening the internal control system and trust among concerned parties .