مسؤولية المدقق الخارجي في إبلاغ أطراف حوكمة المصارف عن نواحي قصور الرقابة الداخلية وفقا لمعيار التدقيق الدولي 265 : دراسة تطبيقية في مصرف عراقي خاص

Abstract EN

This paper aims to research how to employ the seventeen principles of internal control in a way that enhances the strength of internal control, and this makes it a methodology that draws attention towards areas of weakness, by making use of the results of the process of evaluating those principles.

The most important results of this paper can be mentioned the following: (1) Weakness in understanding the standards of ethical behavior by the levels of the bank.

(2) The bank management does not retain the tasks of designing and implementing control procedures, but rather leaves the matter to the bank's internal control department.

(3) The ence of a mechanism to assess fraud risk in relation to financial statements, and the possible loss of assets.

(4) Internal control lacks continuous evaluations of policies and procedures.

Key words: Internal control, components of internal control, principles of the Committee to Support Organizations, the responsibility of the external auditor, parties to bank governance, IAS 265.