دور التدقيق الخارجي في الكشف عن المخالفات في عقود النفط و الغاز : دراسة حالة إقليم كوردستان-العراق

الملخص EN

The study objective is to show the role of external audit in detecting the legal violation related to oil and Gas contract signed by the Iraqi government in Kurdistan with the foreign Oil and Gas companies.

The Iraqi government is facing some difficulties as the absence of tow way of communication between the local government in Kurdistan and the general government on Iraq in relation with Oil and Gas sector that is affection the future of this sector.

A field study was performed by preparing a questionnaire and collecting a data from a sample of the population.

Collected data has been analyzed using SPSS to reach a conclusion: External Auditors know well their responsibility (the Board of financial auditors) to detect violations and are responsible for providing the necessary conditions to detect material misstatement.

The difficulties and obstacles that affect the work of the external auditor during his audit mission is the lack of a license for auditors from the board of financial auditor to audit oil contracts.

The presence of effective oversight does not allow foreign companies to achieve large profits through production-sharing contracts and does not allow oil wealth to be wasted.