دور الإجراءات التحليلية في تحسين أداء مراقبي ديوان الرقابة المالية الاتحادي : دراسة ميدانية

الملخص EN

Abstract This study aimed to indicate the role of analytical procedures in the various audit stages, this study was conducted on a sample of the Court of board of supreme Audit in Najaf province data were obtained using a questionnaire in writing, as well as personal interviews with the Court monitors and study reached a number of conclusions, the most important of complete lack of familiarity with international standards analytical procedures by the auditors of the Bureau also found that deficiencies in the use of analytical procedures in the various audit stages and practiced by monitors Court affects the efficiency and effectiveness of the audit in addition to that there are difficulties you may encounter Court monitors to get some data necessary for carrying out analytical procedures and this affects the efficiency and effectiveness of the audit process.

The study came up with a number of recommendations: To stress on presuming using the analytical procedures to conduct the processes of auditing as they add evidence to form the auditor’s opinion during auditing.

The importance of creating and running enlightenment and education programs for the observers regarding the use of the procedures as they help provide the financial lists and accounting reports able to give information about the process of auditing.

The work on preparing special training programs for the analytical procedures to show their importance and the way of application in the different stages of the process auditing and to guarantee the effective application of these procedures.

To provide the systems and regulations to organize the process of using the analytical procedures and to continue developing them in accordance with the international regulations.