تحديد أوجه التشابه و الاختلاف بين معايير ال IIA و دليل عمل وحدات التدقيق الداخلي في العراق
Other Title(s)
Identify similarities and differences between the IIA standards and the guide work of the internal audit in Iraq
Author
Source
Issue
Vol. 13, Issue 43 (30 Jun. 2018), pp.193-214, 22 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2018-06-30
Country of Publication
Iraq
No. of Pages
22
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq.
The guideline was generally not covered by all the internal audit units.
There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well as the preparation of the program to ensure and improve the quality of part of the standards of qualities as well as the management of the internal audit activity and the preparation of the work plan and implementation and delivery of results and acceptance of risks and this included the performance standards, Internal Auditing Standards (IIA) in the work of internal audit units.
American Psychological Association (APA)
حسن فائز حسين. 2018. تحديد أوجه التشابه و الاختلاف بين معايير ال IIA و دليل عمل وحدات التدقيق الداخلي في العراق. مجلة دراسات محاسبية و مالية،مج. 13، ع. 43، ص ص. 193-214.
https://search.emarefa.net/detail/BIM-835755
Modern Language Association (MLA)
حسن فائز حسين. تحديد أوجه التشابه و الاختلاف بين معايير ال IIA و دليل عمل وحدات التدقيق الداخلي في العراق. مجلة دراسات محاسبية و مالية مج. 13، ع. 43 (2018)، ص ص. 193-214.
https://search.emarefa.net/detail/BIM-835755
American Medical Association (AMA)
حسن فائز حسين. تحديد أوجه التشابه و الاختلاف بين معايير ال IIA و دليل عمل وحدات التدقيق الداخلي في العراق. مجلة دراسات محاسبية و مالية. 2018. مج. 13، ع. 43، ص ص. 193-214.
https://search.emarefa.net/detail/BIM-835755
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 212-214
Record ID
BIM-835755