التكامل بين المدقق الداخلي والمدقق الخارجي في ضوء المعيار الجزائري NAA610 مع تحديد الدراسة الميدانية

Abstract

This study aimed to highlight the role of integration between the internal auditor and the external auditor under the requirements of the Algerian Auditing Standard NAA 610, through a case study conducted at the National Company for the Manufacturing of Springs, Knives, and Taps (BCR) in the province of Sétif. The study adopted a descriptive-analytical approach, and data were collected through interviews and the company’s internal documents. The findings revealed that the external auditor evaluates the internal audit function in terms of independence, professional competence, and quality of performance before relying on its work. The results also showed that coordination and information sharing between internal and external auditors contribute to improving the effectiveness of audit procedures while reducing the time and effort required. Furthermore, the study demonstrated that the implementation of the requirements of Algerian Auditing Standard NAA 610 enhances cooperation between internal and external auditors and improves the quality of audit outputs as well as the reliability of financial information. Based on these findings, the integration between the internal auditor and the external auditor represents a key factor in enhancing audit effectiveness and improving the organization’s control performance. Therefore, it is essential to strengthen communication and coordination channels between both parties and to provide the necessary professional conditions to ensure the effective implementation of such integration.