Reflection of the integration of internal and external audit and its role in activating the regulatory performance to reduce financial corruption

Abstract

The research achieved to show the importance of integration between internal and external auditing and its reflection to activate the oversight performance to reduce financial corruption, and to clarify the extent of this integration through the compatibility of the auditing programs and cooperation between them in the economic units of the research sample, as well as cooperation between the external and internal auditor and the extent of the auditor\'s approval External to periodic reports and observations The internal auditor, and the research found that there is no integration between the internal and external auditor at the present time, that the integration between them reduces financial corruption and reduces it to the lowest degree.