أهمية الرقابة الداخلية في شركات التعهيد المحاسبي لزيادة الثقة لدى الجهات الطالبة لخدماتها في العراق

الملخص EN

Although there are many benefits of accounting outsourcing, there are some risks associated with both accounting outsourcing firms and their clients.

In order to minimize these risks and increase confidence among the parties involved in the accounting outsourcing process, we see the importance of having an internal control system both in the accounting outsourcing companies or the companies requesting its services.

This research is dedicated to the internal controlling in accounting outsourcing companies.

Hence, the question arises whether internal control of accounting outsourcing companies will increase the trust of users in the services of these companies.

The research assumes that when there is an internal control system in the accounting outsourcing companies, the confidence of the customers with these companies can be increased.

This study will highlight the importance of accounting outsourcing in the market economy and its advantages to its clients and clarify the specificity of internal controls in the accounting outsourcing companies, in addition to clarifying the impact of the internal control system in accounting outsourcing companies on the trust of its customers (in Iraq).

The descriptive approach and analytical approach will be based on this research, as for the analytical approach, the third topic was devoted to it by adopting a multiple regression to show the effect of the internal control system on the confidence of the clients with accounting outsourcing companies.