چکیده:
In each organization، manager is the responsible of internal control system. One of the most important internal controls that use it forerunner countries and big companies is internal audit. Internal audit can have special effects to supply the user's needs of its operation results. One of the most important users of internal audit operation results are external auditors. If external auditors know audit department and its usefulness' and decide to rely on their operation results، different aspects of external audit function will be affected، one of them is audit plan that includes different parts. This research by using analytical-descriptive approach aims to appoint kind of changes and their causes. This research results show that external auditors rely on internal auditors and their reliance causes lowering time and cost budgets in audit plan.
خلاصه ماشینی:
The results of this research show that independent auditors rely on the results of internal auditors' work, and this reliance leads to a reduction in time and monetary budgets in the audit program.
”3 Theoretical Foundations The growing and accelerating complexity of economic units in today's developed world, the needs arising from the scarcity of resources and increased competition, the existence of various risks in financial, administrative, and commercial areas that severely threaten their organizational goals and policies from within and without, has caused direct and individual control of these units It becomes impossible, and the need to establish an effective internal control system as an inseparable part of an efficient management system, such as internal auditing, has attracted their attention.
On the other hand, internal auditors can even accept a request from lower-level management to investigate a specific issue and report the results, because negative reactions not only do not help but also deprive the organization of internal auditing services in the future and disappoint it.
The results of their investigations show that the organizational level to which internal auditors report is the most important factor influencing the audit plan.
Margim (4891) examined the impact of independent auditors' reliance on internal auditors and concluded that: increasing the skill level of internal auditors and improving their performance will cause independent auditors to reduce the planned working hours.
They state that the management of the internal audit unit, the professional abilities, and the impartiality of internal auditors have a significant impact on the ability of the company's internal control system in monitoring, and affect the stages of auditing that are performed by evaluating the internal control system.
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