THE ROLE OF EXTERNAL CONTROL IN IDENTIFYING DEFICIENCIES IN THE PERFORMANCE OF THE INTERNAL CONTROL SYSTEM IN SHADE INTERNATIONAL AUDIT STANDARDS

Abstract

The research aims to Provide an introductory framework for independent, dependent and mediator research variables represented by relevant international auditing standards. As well as a statement of the use of relevant international auditing standards in the process of evaluating the internal control system and identifying deficiencies in its performance. The research reached the most important conclusions, which is the existence of interdependence and compatibility between the work of external control and their use of international auditing standards related to examining and evaluating the internal control system.