برنامج مقترح لتدقيق نشاط حاضنات الأعمال وصندوق دعم المشاريع المدرة للدخل

الملخص EN

The research aims to prepare a proposed audit program in accordance with the laws, regulations and instructions in force, which the auditor must take into consideration when auditing the activity of business incubators and the income-generating projects support fund to contribute to improving the audit process, as the audit program expresses the basic tool of the auditor’s work to achieve its goals and facilitate the task of the audit team as well as protect it from liability when followed because it is a proof of due professional care, and the research found that there is no audit program at the federal oversight bureau to examine the activity of business incubators and the income-generating projects support fund, as well as the existence of an efficient internal audit in the economic unit to audit the activity of business incubators and the income-generating projects support fund contributes to reducing the time and effort on the external auditor, and based on the above, the research presented a number of recommendations, including the need to adopt the proposed audit program for the purpose of examining the activity of business incubators and the income-generating projects support fund by the federal financial supervision bureau, the need for cooperation and coordination between the internal and external auditors during the implementation of audit and control work to ensure the achievement of audit objectives in general.