إسهام نظام الرقابة الداخلية الفعال في اقتصار الوقت و الجهد المبذولين في عملية المراجعة : دراسة على عينة من مكاتب المراجعة

الملخص EN

This study aimed to identify the role of effective internal control system to reduction the period and effort of audit.

where a questionnaire was designed and distributed to a sample consisted of 35 auditor.

The questionnaire was analyzed using SPSS.

The results of study confirm that the effectiveness of the internal control system in company facilitates the work of audit team and determines the short time and sets shortly audit compared with the system ineffective.