دور نموذج خطوط الدفاع الثلاثة في تحسين أداء المدقق الخارجي: دراسة ميدانية لعينة من مكاتب التدقيق في الجزائر

Abstract

The study aimed to investigate the effectiveness of the three lines of defense model in raising the performance of the external auditor. In order to serve the purpose of the study, we elaborated and distributed to 51 electronic surveys, where the analysis process was done through the Smart-PLS software by using the partial least squares technique for its suitability and the data of the study. The importance of this study stems from highlighting the importance of activating the three lines of defense model in enhancing the role of the external auditor, in addition to drawing the attention of professionals to the importance of understanding the components of the model and how they affect the performance of external audits. The study concluded that the Three Lines of Defense model provides a simple and effective way to enhance risk management and control communications by clarifying essential roles and duties