Preparation External Auditors' Evaluation of the Internal Control System in Insurance Companies: An Analytical Study of the Opinions of a Sample of Auditors in Jordan and Algeria

The study aims to evaluate accountants and Certified Public accountants when conducting an audit of internal control while auditing process in insurance companies. To achieve the objectives of the study, the researchers adopted the descriptive approach in preparing the theoretical aspect applied statistical analytical manner by building a questionnaire directed to the study sample. In order to test the hypotheses of the study, Arithmetic Mean of the elements of the internal Control is used in addition to the data validity test methods through statistical analysis program (Spss). The results of the study showed that there is a need to rely on internal controls when planning audit procedures, but the degree of their adoption varied from component to component. The control environment component ranks first and then, respectively, the control, control, risk assessment and, finally, the information and communication system. The study recommends insurance companies to pay attention to the internal control system and support it for internal accounting control procedures.