Integration of the performance of the internal and external auditor and its reflection in the quality of the audit in accordance with International Standard on Auditing (610)

Abstract

This research aims to study the integration of the performance of internal and external auditors and its impact on the quality of the audit process, in light of International Standard on Auditing (ISA) 610, which governs the use of internal auditors' work by external auditors. The importance of this research stems from the vital role that both internal and external auditing play in enhancing the reliability of financial reports and achieving transparency, especially in today's complex and increasingly risky business environment. The research adopted a descriptive-analytical approach by reviewing the theoretical framework of the integration concept between internal and external auditing, analyzing the nature of the relationship between them, and their impact on improving the efficiency and effectiveness of the audit process. The practical aspect included analyzing the research sample data using statistical tools to measure the level of integration and its impact on audit quality. The research reached a number of conclusions, most notably that the integration of the performance of internal and external auditors is a fundamental pillar for improving the quality of the audit process from a theoretical perspective, as it achieves coordination in planning, information exchange, and a reduction in duplication of audit efforts. The results of the descriptive analysis showed positive attitudes among the sample towards the importance of integration between internal and external auditing, especially with regard to its role in raising the efficiency of auditing procedures and enhancing the quality of financial reports.