Abstract

This study aimed to find out the quality of auditing in general and the quality of internal audit services, in particular by identifying the various features which is characterized by the internal auditor, by adopting the standards of the profession control and some of the behaviors that equip himself with all the Checker as dependent on the internal audit function in order to reach to high dU quality way out of the performance of the internal auditor's parents hand lies in the form of a final report prepared by him in the form of a template of recommendations and suggestions, and we determined that the breadth of internal audit scope has increased the quality of the internal audit and therefore the adoption of the external auditor on the results of the internal auditor is a large degree of confidence and the quality of the internal audit on the one hand and on the other hand, the quality of the internal audit helps in minimizing the reduction of the costs of the external auditor and also the quality of internal audit services to effectively contribute to narrowing the gap between the expectations of the parties DAT relationship.