Studying the extent to which external performance is used for internal audit and its impact on the quality of internal audit function in Saudi business establishments

Research Abstract

This research aims to achieve a number of objectives related to the use of external performance of the internal audit in the Saudi business establishments, in terms of determining the extent and level of use and the need for it, and determine the positive and negative effects and the quality determinants of the internal audit function under it to reach some recommendations for use in a way that contributes to increase The effectiveness of such assistance for the quality of internal audit function, Both the theoretical and field studies have reached a number of results, the most important of which are that some of the Saudi joint stock companies listed in the Saudi stock market outsource the performance of the internal audit, but they are partial in terms of scope, duration or continuity. The contribution to the Saudi stock market generally calls for the need to outsource the performance of internal audit activities.

Research Keywords

the extent to which external performance