أثر تطبيق بطاقة الأداء المتوازن على الفحص و المراجعة

الملخص EN

study dealt with, .

where the problem of the study was to increase the tax revenue, which is one of the most important goals that the responsible authority seeks to reach and achieve.

In order to achieve this objective, the responsible authority resorts to all laws, standards, ideas, theories, rules and experiences that have effects in achieving this objective.

What is the impact of the application of the balanced scorecard and the scrutiny and audit processes? The study aimed to highlight the role and importance of using the balanced scorecard in scrutiny and auditing, and to evaluate the methods used in scrutiny and auditing in the scrutiny and audit departments of the consolidated tax centers.

Contribute to the design of the balanced scorecard model for employees of the scrutiny and audit departments in the consolidated tax centers.

The study tested the following hypotheses: There is a positive correlation between the dimensions of the balanced scorecard and the tax proceeds in the limited companies affiliated with the consolidated tax centers.

There is a positive correlation between scrutiny, audit and tax proceeds in the limited companies affiliated to the consolidated tax centers.There is a positive correlation between the tax outcome, the dimensions of the balanced scorecard, and the scrutiny and audit in the limited companies affiliated with the consolidated tax centers.

The study reached the following results: The application of the self-assessment system to the limited companies led to the strengthening of trust between the tax administration and its clients, financiers and taxpayers.

Following the financial perspective leads to good results in the scrutiny and audit process.

The financial perspective helps in controlling and controlling the files subject to scrutiny and audit.

The study recommended the following: Introducing new mechanisms to develop plans for the purpose of monitoring and controlling time, in order to calculate the deviations of the tasks set in the scrutiny and audit plan.

The necessity of using computer systems in selecting files subject to the scrutiny and audit process in accordance with the principle of risk management in that.