أثر التدقيق الداخلي كآلية للحوكمة البنكية على جودة التدقيق الخارجي

Abstract

This research seeks to investigate the impact of internal auditing, as a mechanism of banking governance, on the quality of external auditing by employing a descriptive–analytical methodology. Data were collected through a structured questionnaire administered to account auditors in Algerian banks. The analysis was conducted using multiple regression to examine the relationship between the dimensions of internal auditing (efficiency and professionalism of the internal auditor, quality of internal audit implementation, and the contribution of internal auditing to risk management) and the quality of external auditing. The findings indicate a positive and statistically significant effect at the 0.05 significance level (α ≤ 0.05), suggesting that improvements in the dimensions of internal auditing can enhance the quality of external auditing within Algerian banking institutions.