The impact of the internal control system on planning of audit procedures

  • lakhdar Larous university of tiaret
  • lakhdar louglaithi university of m'sila
Keywords: Internal Control System, Efficiency, Effectiveness, External Auditor


The purpose of this research is to demonstrate the impact of the efficiency and effectiveness of the internal control system on the planning of audit procedures, We followed the descriptive approach in the theoretical study by presenting the general framework of the internal control system as well as planning the audit procedures through the role of the external auditor in the planning process, On the practical side, in order to achieve the objectives of the study and test its hypotheses, we designed a questionnaire, which was directed to the study sample of auditors and academics with specialization.

Our study concluded that the auditor's audit of the organization's internal control system affects the planning of the audit procedures, and the risk assessment by the institution in the financial statements affects the planning process and the implementation of the audit procedures, In addition to the impact of both the size of the institution and considerations of relative importance, and the experience of the previous auditor in the institution and planning audit procedures


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