The extent of the external auditor's awareness of the requirements of the internal control system when assessing risks and responding to them

Abstract

In this study, we aim to define the various concepts of external auditing and the internal
control system and the relationship between them, and to study the extent to which the external
auditor understands the requirements of the control environment in the organization under the
International Standard on Auditing ISA 315. Through a survey of a group of external auditors in
Algeria. Among the findings of this study, the external auditor in Algeria, while evaluating the
design of the internal control system, is sufficiently aware of the importance of having a control
environment based on integrity, ethics and efficiency, as a basis upon which all elements of the
internal control system are built, which may affect the The process of identifying and evaluating
the level of control risks that represent the risks resulting from the failure and weakness of the
internal control system in preventing and detecting material misstatements and risks.