دور مبادىء حوكمة المصارف في تصميم خطة التدقيق : دراسة في مصرف الشرق الأوسط للاستثمار

الملخص EN

The design of the plan is essential thing that should be taken into account when implementing the audit, as it is more like a road map on which the auditor is based.

The paper aims to identify the conceptual framework and principles of banking governance, as well as examining the relationship between the principles of banking governance and the design of the external audit's plan.

So be able to give a neutral technical opinion on the honesty and justice of the financial statements.

The existence of an audit plan designed according to the examination and evaluation of the principles of bank governance helps in determining the scope the audit area and evidence to reach the planned audit procedures.

" The paper came to the following conclusions: .1The auditor's procedures when designing a bank audit plan within the governance framework extend to examining the level of application of the principles of banking governance and are strengthened in accordance with the provisions of the BCBS 2015 principles and the international auditing standard (1006).

.2The relationship between the external auditor with the audit and Internal Audit Committee, the board of directors and senior management is a direct one, as the internal control system is efficient and the board of directors and senior management carry out its tasks, this has helped to create an appropriate working environment that enables the external auditor to obtain sufficient evidence from the field of.