The importance of the operational auditing instilling confidence on the report of the external auditor

The basic topic of This research is to evaluate, from the professionals'' point of view, the effectively of the operational auditing in instilling confidence on the report of the external auditor. It also presents a Field study on a sample drawn from the board of governors of the accounts. To achieve This point, the research depends on the employment of a theoretical model which includes a number of indicators that would be invoked in the Field study. These indicators are linked to the extent of the clarity and comprehensiveness of the approach in supporting the credibility of the report of the external auditor.