The effect of using the work of internal auditors INTOSAI (1610) on audit quality )Applied research in the General Company for Marketing Medicines and Medical Appliances – Kimadia(

Abstract

     External auditors can use the work of internal auditors to provide assistance regarding the subject matter of the audit. External auditors determine the nature and extent of the nature and extent of the work of internal auditors on the nature and scope of the work of external auditors. The effectiveness of coordination with the internal audit increases, for example, if meetings are held during the stages of the audit process. The internal audit provides assistance to the external audit, through knowledge of the economic unit matters, such as the internal control system, more than the external auditor.

       The researcher reached a number of conclusions, the most important of which is that the extent of the influence of the work of internal auditors on the nature, timing and extent of the organ’s procedures as an external audit is not determined. As well as the failure of the Supreme Authority for Financial and Accounting Control to evaluate the objectivity of the internal audit function. The research concluded a number of recommendations, the most important of which is the need for the SAI to determine the extent of the influence of the work of internal auditors on the nature, timing, and extent of the supreme organ’s procedures, by exerting the necessary professional care to obtain a preliminary understanding and evaluation of the internal audit function and because due professional care is considered one of the factors affecting The quality of the audit, as well as the necessity for the SAI to evaluate the objectivity of the internal audit function in terms of the administrative situation, as well as the competing responsibilities of internal auditors, the obstacles and constraints facing internal auditing by management, as well as the objectivity is one of the elements of audit quality.