إستراتيجية عمل وحدة التدقيق الداخلي لتحسين جودة المعلومة المالية : دراسة حالة مركب الدراجات و الدراجات النارية Cycma، وحدة قالمة

الملخص EN

This study aims to know the work strategy of the internal audit unit in controlling the quality of financial information, by focusing on internal audit issues and the appropriate ways to do so.

Where the bicycle and motorcycle compound was chosen as a case study unit for a set of scientific and objective reasons.

The study concluded the necessity of activating the role of audit committees, which now rely to a greater degree on internal audit, as well as that audit committees should increase their focus on risks and risk management processes that can provide useful services, and issue financial reports at a specific quality level that can be agreed upon.