أهمية التدقيق الداخلي في تقييم نظام الرقابة الداخلية

Abstract EN

The audit has an important role in controlling the accounting system of the economic institution by examining and evaluating the internal control system and then reporting on the extent to which the financial statements represent the financial position and the real situation of the institution, and to ensure the correctness and credibility of information that is not decided by the auditor as a basis for the effectiveness of internal decisions in activating performance and directing decisions External investment from the institution and through our study we get to know what the internal control system is and the factors and objectives of this system, and their components through the evaluation and study of the organizational structure and the accounting information system and the detailed procedures as well as the responsibility of the auditor for studying and evaluating the internal control system and the means of examination that crystallize and summarize the impact of evaluating the internal control system On designing a review program.