Abstract

Relying on the work of internal auditor results in saving money and providing more services to the client at the same cost. The optimal use of the internal auditor's work can improve the efficiency and effectiveness of the independent auditor and increase the value of the internal auditor for the employer. The purpose of this paper is to identify the factors influencing the reliance of independent auditors on the work of internal auditors from the perspective of auditors of the public accounting community. The survey method of research was used and data were collected using questionnaire. Pearson correlation coefficient and multiple regression were used to test the hypotheses of the research. The results of the research show that the variables of professional competence, the quality of conducted work, professional care and inherent risk level by internal auditors have a positive and significant relationship with the reliance of independent auditors on their performances.