لجنة التدقيق كحلقة وصل بين التدقيق الداخلي و الخارجي في المؤسسات

Abstract

This study aims to identify the Audit Committee as a link between internal audit and external audit, and to achieve its objectives, the study relied on primary and secondary data. on these institutions, on the account keepers, as well as on a group of certified accountants, the study relied on the method of descriptive statistical analysis to describe and analyze the variables of the study, and concluded that there is a role for the audit committee in an intermediary between the internal audit department, the board of directors and the external audit. The audit committee works to coordinate the work of the internal auditor and the external auditor for the purpose of organizing work and increasing the efficiency and effectiveness of performance, the dependence of the external auditor on the work of the internal auditor, and the existence of effective and regular communication and consultation between the two parties.