الفهرس 
دراسة تحليلية لطبيعة المراجعة الداخليةيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 170 |  |  |
| | | from | 170 | | |
المستخلص
Abstract:
Internal audit has evolved at professional and academic, both in concept, objectives or scope and services, and the relationship with internal control is necessary due to the nature of each within the firm, in addition to being a part of the corporate governance make it change and expand it’s roles, and become more open within the company and audit committees worked through the reciprocal relationship between them on liaison and coordination between it and the external audit, Which led to the need for the existence of elements and factors working to increase the effectiveness, efficiency and quality of internal audit. this study aims to analyze the factors affecting the internal audit quality, and determine their impact on the performance of the external audit through polled a sample of internal auditors, and external auditors, The results of the study found out that the higher the quality of internal audit - through factors affecting them - the higher the quality of the performance of the external audit.
Keywords: internal audit, internal control, corporate governance, audit committees, external audit, internal audit quality, the quality of the performance of the external audit.