Abstract
<jats:title>Abstract</jats:title> <jats:p>The research presents a review of previous literature that addressed the relationship between the audit triangle, which consists of internal and external audit processes, and the audit committee. It indicates that the components of auditing perform organizational functions in protecting the integrity of the organization and preventing fraudulent activities, highlighting the role of internal and external audit processes and the audit committee in improving the quality of financial reporting. It focused on the elements that lead to confusion for internal and external auditors, namely the complexity of financial transactions and records, weak communication between auditors and audited entities, and the ambiguity of audit standards and regulations. In addition, the research discussed the reasons that exacerbate work pressures in auditing practices. These included seasonal fluctuations in business operations, the introduction of updated regulatory requirements, and unexpected events that lead to increased audit needs. Furthermore, the research delved into the concept of impulsiveness management and strategies for dealing with it. It also explored the use of modern technology to simplify the scheduling and resource allocation process, leveraging the valuable services provided by cross-functional teams and external consultants, and continuous evaluation and improvement. The research also discussed enhancing fraud detection through internal control systems and uncovering the complexities of fraud detection.</jats:p>