استعمال اسلوب التقييم الذاتي للرقابة الداخلية لمواجهة المخاطر في وحدات القطاع الصناعي العام في العراق : دراسة تطبيقية

الملخص EN

The senior management, audit and internal controls are based on effective internal controlprocedures to ensure optimum use of available resources and the preservation of public funds bypreventing misuse and ensuring compliance with the applicable policies and adherence to theapplication of laws, regulations and instructions, which means that the departments must showthe attention and care required And the provision of all means of support and support for theadvancement of the performance of these devices 0 The aim of the research to evaluate internalcontrol systems using one of the methods and concepts of modern and identify the types of controlcontrols within the system of slavery The internal evaluation method is used to evaluate theinternal control to face the risks and compare them, and through them, the risks, their size, typesand degree of influence have been identified and diagnosed, whether these risks are internal orexternal, which can be exposed to any economic unit with different activity and variety of itsactivities and through its activity and its survival.

And the different departments can assess theamount of their contribution in achieving the objectives of these units and achieve their strategiesand plans subject to the development of the control officer and the correct and appropriateprocedures and treatments according to the possibilities available to these economic units