دور تقييم نظام الرقابة الداخلية في تحديد إجراءات المراجعة الخارجية : دراسة حالة مطاحن الحضنة المسيلة

الملخص EN

This study aims to demonstrate the importance of the contribution of procedures for evaluating the internal control system in improving the work of the institution's external auditor, brood mills.

The study found that the internal control system of this institution is strong and effective, which enhances the confidence factor in the outputs of the overall interests of the institution, which drives the external auditor to use the inspection method in the different examination process, whether related to the administrative side or the accounting side.