دور آليات التدقيق الخارجي في تعزيز الرقابة داخل المؤسسة الاقتصادية

Abstract

This study aims to know the mechanisms of external auditing, Which reflect the methodology followed by the external auditor during the course of his activity, External auditing is considered an independent activity of the institution and is efficient and aims to examine the financial statements and provide a neutral technical opinion on the credibility of these lists, since the external auditing takes a sapervisory role within the institution. To achieve the objectives of the study, we distributed an electronic questionnaire to professional professionals in the field of auditing and accounting and concluded the study to many points, including The external auditor's application of the mechanisms used in the external audit would increase the supervisory role within the institution.