اختبار فاعلية نظام الرقابة الداخلية في المؤسسة باستخدام أسلوب المعاينة الإحصائية

الملخص EN

Internal control of the enterprise is getting more attention lately especially with the appearance of different laws and standards from local and international specialized institutions.

these laws define the responsibility of auditor in assessing the internal control system for audit planning and for designing its programs in order to reduce the related risks.

this study discusses one of the most important statistical methods used to assess the effectiveness of internal control system of the enterprise, which is the statistical sampling.

the main results are emphasizing on the auditor to urge the administration toward an investigation of discovered and potential errors, and to make any necessary adjustment.