قياس مدى توافق تقارير المراجعة الصادرة عن الجهاز المركزي للمحاسبات مع معايير الإنتوساي لتقرير مراقب الحسابات من وجهة نظر المراقبين الماليين التابعين لوزارة المالية : دراسة تجريبية

Abstract EN

In recognition of the fact that the presence of any errors in preparing reports issued by the supreme audit institutions (SAI) negatively affect their credibility, preparing them according to control standards that are generally accepted is a matter of great importance, and this is what made the international organization of supreme audit Institutions (INTOSAI) spare no efforts to achieve it.

the central auditing organization in the Arab republic of Egypt is considered one of the founders of the INTOSAI organization and one of its members, and aims mainly to achieve control over state funds and the funds of other public persons and cooperates with the people's assembly in carrying out its duties in this oversight, the CAO periodically reviews a sample of government units' work and prepares for this purpose a report on the results of the review process that has been completed and sends a copy of these reports to the Presidency of the republic, the people's assembly and the ministry of finance and management of the unit under review.

whereas the CAO does not apply the auditing standards issued by the INTOSAI organization, according to what has been mentioned in many studies that have been conducted in the Egyptian environment, and in order to make sure about that, one must refer to the opinion of the financial observers affiliated with the ministry of finance as one of the most important parties using the reports of the central auditing organization and those responsible for financial control before spending on the Egyptian government units.

the effect of compatibility or lack thereof will also be measured on the financial observers ’perception of the effectiveness of the CAO’s report and monitoring of Egyptian government units.

there is a scarcity of academic research on this matter in the Arab republic of Egypt.

this prompted the researcher to find practical evidence of the relationships under study in the environment of professional practice in Egyptian government units, according to a research methodology based on the experimental study, in an attempt to avoid some of the disadvantages of the previous corresponding Egyptian research.

consequently, the research aims to study and test the extent to which the audit reports issued by the central auditing organization conform to the INTOSAI standards for the auditor's report.

the research is based on the experimental study depending on a practical case from one of the CAO reports.

the results of the study concluded that the research sample of the financial controllers of the ministry of finance believes that there is a lack of compatibility between the audit reports issued by the central auditing organization in its current state with the INTOSAI standards for the auditor's report.