تأثير معايير التدقيق الدولية في الحد من المخالفات المالية في الوحدات الخدمية الحكومية

الملخص EN

The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them.

The research adopted the descriptive, analytical and inductive approaches.

In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units.

For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor's relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them.

The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards.

The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation