الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Study Objective: In this study the researcher aimed, to propose a framework for integration between the internal governance mechanisms and international internal audit standards and its impact on the external audit quality.Study methodology Study Methodology: In order to achieve the goal, applied study has been carried out on EXG-100 index companies from companies listed on the Egyptian Exchange for the period 2018 - 2021. The study has emphasized on the importance of internal governance mechanisms upon applying of governance principles and ethics and the adherence of internal audit departments to international internal audit standards, which have an impact on raising the quality of external audit to give confidence to financial reports that improve investors’ decision-making and enhance the company’s competitive level in financial markets. The study based on extractive methodologies to study the theoretical framework through previous studies, articles and scientific researches relevant to the study topic, and extrapolated through the study applied to the study sample which were 212 views for the hypothesis test, for which the study has used the statistical programs SPSS & AMOS V.26 and STATA V.14.The study included three chapters, where the chapter I was for the general framework of the study and analyzing of previous studies results, the chapter II Theoretical framework that included analyzing the nature of internal governance mechanisms, analyzing the structure of international internal audit standards, external audit quality, and the proposed framework for integration between internal governance mechanisms and international internal audit standards, and the chapter III for an empirical study, hypothesis testing, and finally the conclusions and recommendations, which proved that null hypotheses were unacceptable and the following hypotheses were accepted partially instead:• There is a positive moral impact of internal governance mechanisms on the external audit quality.• There is a positive moral impact of international internal audit standards compliance on the of external audit quality.• There is a positive moral impact of the integration between internal governance mechanisms and international internal audit standards on the external audit quality.The conclusions of the study indicate that there is a positive moral impact of the internal governance mechanisms represented in (board of directors, audit committee, and the internal audit) on the external audit quality represented in (accounting accruals, contractual period with external auditor, auditor’s report lag), while there is no impact on (auditor’s opinion on going concern and financial restatement). There is a positive moral impact of the international of internal audit standards represented in (attributes standards and performance standards) on the external audit quality represented in (accounting accruals, contractual period with external auditor, auditor’s report lag), while it has no impact on (auditor’s opinion on going concern and financial restatement). And there is a positive moral impact of the proposed framework for integration on the external audit quality, which leading to effective upgrading.Based on the conclusions, the researcher recommended:1.Applying the proposed framework for achieving in raising the level of external audit quality, that lead raising the competitive level of the company in the exchange market, under the responsibility of the body supervising the performance of companies.2Preparing the regulatory environment for implementing the proposed framework, through the following elements:1.Drafting a unified law that includes all the terms of reference of the Board of Directors, its tasks and responsibilities, and its composition and committees in general, in accordance with all types of companies and different sectors, and achieve the governance goals.2.Companies listed on the Egyptian Stock Exchange must adhere to the Governance Guide issued on 2016, laws and decisions related.3.Consolidation the general framework of the governance report prepared by the companies and clarification of the contents of each item by the General Authority for Financial Control.4.Conducting training courses to apply governance, that lead to protect the rights and interests of various parties related to the corporation activities.