Analytical study of the framework of the decision of the external auditor to rely on the work of the internal auditor with an Empirical study

The research aimed to study and analyze the dimensions of the quality of internal audit activities, which may affect the decision of the external auditor to rely on the work of the internal auditor in the work of external audit.After studying and analyzing the audit literature in this area, the research concluded to many of the results, the most important of which: Challenges to the audit profession in general and internal auditing in particular, and in keeping with those challenges, IIA has reconsidered the formulation of the concept of internal audit in line with its pivotal role in the business environment, and updated professional standards for auditors With regard to the extent to which the External Auditor relied on the work of the Internal Auditor, several external audit standards allowed and encouraged the process of relying on the work of the Internal Auditor. The results of several accounting researches emphasized the importance of activating the field of cooperation and coordination between the External Auditor and the Internal Auditor. With regard to the determinants of the decision to rely on the work of the internal auditor, the research concluded that there are three main factors are the dimensions of the quality of the work of the internal auditor namely; efficiency of the internal auditor, objectivity of the internal auditor, the scope and nature of the work of the internal auditor, and after the study and analysis of professional publications and the results of accounting studies in this The descriptive results of the responses of the opinion of 33 external auditors in Egypt concluded that all determinants are important for the external auditor when making the decision to rely on the work of women. P procedure, results also confirmed the existence of a positive relationship between the quality of the dimensions of the internal audit activities and the proportion of the adoption of the External Auditor on the work of the internal auditor to review the financial statements process.