منهجية مراجعي الجهاز المركزي للرقابة و المحاسبة في وحدات الجهاز الإداري في الجمهورية اليمنية

الملخص EN

External auditing is an organized process practiced in accordance with scientific methods conducted by an independent auditor from the activities of the audited economic unit in accordance with international auditing standards.

State Central Organization of Control and Auditing performs the role of external auditor over the public sectors in order to ensure effective control for public funds and its proper management.

To learn the extent to which the auditors of the organization in the administrative bodies of the Republic of Yemen are abide by the scientific method for auditing and its international standards during their work, proper questions and hypothesis were drafted.

After that, to prove or refute the hypothesis, proper phrases were drafted in precise inquiry lists that were distributed to the community examined.

These lists were analyzed statistically and the results led to the acceptance of all hypothesis.

Yet, out of the tables prepared to examine the authenticity and credibility of the answers of the researched species on the final questionnaire, the final results showed that they don't follow the scientific method or international field-related standards of auditing during their work.

However, the only standards they follow are the international personal standards with the absence of the professional due diligence standard