دور الرقابة و التدقيق الداخلي في تعزيز استراتجية إدارة الخطر : بحث تطبيقي في الهيئة العامة للضرائب في العراق

Abstract EN

There are many characteristics that must be present in any sound control system in order to achieve the desired benefit from it.

The importance of research stems from the development of internal oversight and auditing in order to reduce tax evasion and reduce the risk of manipulation and fraud.

As for research sources on the theoretical side, information was gathered from available Arab and foreign sources related to the subject of study, from books, letters, university theses, and sources available on Internet sites, The practical aspect: represented by the financial statements of the General Tax Authority, which were covered by the study for the period (2012-2018).

Among the conclusions reached by the research is that internal control and auditing is one of the basic elements in tax work because it aims to achieve justice, equality and safety of legal procedures between taxpayers and the financial authority and recommendations for research the need to develop all members of the audit committees and prepare them for audit programs.