مدى فاعلية التدقيق التشغيلي في الشركات العامة : دراسة ميدانية في الشركة العامة للسمنت العراقية

الملخص EN

This study aimed to find out the reality of the audit operational at the General Company for Southern Cement, and has been relying on the comprehensive survey approach to select a sample study, through a questionnaire distributed to all the company's factor, which numbered (8) factory.

The study found a range of results, including: the existence of organizational structure specified clearly in the public shareholding companies, and those companies committed to achieving the goals set effectively, and characterized the plans set by the companies the flexibility and clarity, and have these plans, a summary of the corporate objectives and policies, as is confirmed that the policies set clear and explicit, and they are linked with each other, and the actions taken within companies commensurate with the goals and policies, and are making sure that machines and devices within companies kept at appropriate places protect her from any dangers, as there are enough attention to the human element, as well as to the regulatory regime applied consistently within companies and this system is appropriate for the size and activity.

This study recommended that the importance of developing guidelines and standards for auditing operational through professional associations competent, but there must be an internal auditor to enjoy the company with the greatest autonomy, the need to develop Degree auditor that it deals with disciplinary additional necessary to perform the audit operational, and has to be improving the situation regulatory auditor and release it from any supervisory control, in addition to the need to give more attention to the human element within companies as a practical goal of productivity.