تحليل العلاقة بين تقارير المدقق الخارجي و ضعف نظام الرقابة الداخلية في ضوء استخدام المعايير المحاسبية : دراسة ميدانية على آراء المدققين الخارجين بالمؤسسات الحكومية

الملخص EN

The main objective of the study is to examine the role of the External Auditor's reports in identifying the weaknesses and incapability of the internal control system by using appropriate accounting standards in government institutions and assessing the impact of the external auditor's compliance at the time of writing reports, which includes weaknesses and incapability of the internal control system Accounting.

In order to achieve the objectives of the study, the researchers used the descriptive analytical method through questionnaire survey (questionnaire) prepared in a suitable scientific manner of the study.

This form was distributed to external auditors working in the Office of Financial Supervision in Muthanna Governorate, DhiQar and Qadisiya.

The questionnaires (69) forms were distributed evenly on each Department (23) form and retrieved (62) form, or 90% , statistical analysis were conducted to achieve the necessary hypotheses of the study.

The study reached a number of conclusions, the most important of which is the weakness of follow-up and processing of the reports of the Office of Financial Supervision, where it was noted that there are some errors that have been repeated annually and not executed and processed by government institutions.

Some government institutions should also implement some decisions issued by higher bodies and perform regulations despite the violations and showed no objection by any audit bodies within government.

Therefore, the study recommends the need to urge government institutions to apply accounting standards and compliance with the reports of the Office of Financial Supervision and not to repeat errors in the future because of their significant moral correlation in improving the system of internal control, thus, contributed to the fight financial and administrative corruption, and the need for government institutions to issue a competent committee.

Reports should be prepared by external auditor on the activity and accounts of the institution, and not only the auditor or any other person to answer the reports of the external auditor, and the work of these committees impartial