Because the work of the internal audit function affects the nature,
timing and extent of the work of the external audit annual terms affect the
actions carried out by the external auditor for his understanding of the
system of internal controls and procedures for risk assessment, and
procedures for the collection of evidence, was to be the existence of rules
relating to the function of internal audit and to activate and increase their
quality.
The main objective of the research to identify the role of corporate
governance in the activation of the internal audit quality and the impact
on external audit fees.
And derives Find important that the internal audit function is
disabled in Egypt, especially, and that there are no standards of internal
audit requires internal auditors to work out, and that, although interesting
studies and previous research the subject of the relationship between the
external auditor and the internal auditor However, these studies did not
clarify the role of corporate governance companies in the activation of the
internal audit function in the direction that could benefit from the external
auditor in its role to give confidence to the financial statements and
reports under review and the impact on fees. |
