Abstract

The research aims at diagnosing the nature of the relationship between the internal and external auditors and the suitability of their work and its reflection on the quality of the reports of the external auditoras well as attempting to understand the objectives and methods used in the work of each of these agencies. This research was conducted by adopting the opinions of a sample of auditors in a number of agencies of external auditors and the board of audit in Baghdad. A questionnaire was also adopted which included a set of questions that reflected content of the activities of the internal auditor and the external auditor. A number of statistical methods were developed using SPSS-10 to interpret the relationship between the study variables. The results of the analysis supported the research hypotheses. The researchers reached a number of conclusions including the wide interest in the quality of the external auditor's reports, based on the cooperation between the internal auditor and the external auditor. This finding or result reflects the conditions of cooperation between the internal and external auditors in order to improve the standards of the audit work. Accordingly, the researchers recommended that the board of audit needs to appoint committees that oblige institutions and companies in all sectors to establish a system for achieving integration and coordination between internal and external audit activities to reach the best level of integration, which reflects on the quality of the external auditor's reports.