The impact of External Auditing In Enhancing Good internal control Practice: Case Study of Economic Organizations in Algeria.

Abstract

External audit’s function is an independent unit to ensure the effectiveness and efficiency of internal control in the organization. This function covers the role and responsibilities of external audit, skills, expertise and the independence of the external auditors. This study aims to examine the impact of external auditing in enhancing internal control practice of economic organizations in Algeria. Data analysis method was utilized to test the hypothesis and analyzed by multiple regression test using SPSS Version 22. The primary data was collected using questionnaires distributed to the 100 external auditors (Legal Auditors). The validity and reliability test was implemented before the hypothesis test. The result reveals that independent external auditors and the skills and expertise available to them, have a significant impact on enhancing internal control practices.