أثر التدقيق الداخلي في المواصفات الفنية لأدلة الاثبات : دراسة تحليلية لأراء عينة من موظفي ديوان الرقابة المالية فرع كربلاء

الملخص EN

The research aims to shed light on the importance of the impact of internal audit on the specifications that must be characterized by the evidence in order to be an effective and efficient tool that can be relied upon by the auditor to express his professional and clear opinion about the financial statements of the company under examination.

There are a number of elements that affect the Evidence of evidence in general and its specifications in particular, and opinions vary about the impact of these elements and who occupies or has the great and influential ability on those evidence so that it is not possible to be certain about the most influential element on the evidence and its technical specifications.

on the technical specifications of the evidence, And the most important conclusions that the research reached is that the study proved that the internal audit had an impact on the technical specifications of the evidence, which led to the acceptance of the existence hypothesis and the rejection of the alternative hypothesis (nothing), as well as that the validity and honesty of the evidence necessarily leads to the strengthening and strength of the internal audit process, and among the most important recommendations What the research has reached is that every process that occurs in the company must be supported with evidence in order to ensure the validity and credibility of the information presented in the financial statements.