دور نظام الرقابة الداخلية في تعزيز الافصاح المحاسبي بالقوائم المالية : دراسة حالة على عينة في الشركات المدرجة في سوق العراق للأوراق المالية

Abstract EN

Internal control is a group of means to protect cash and other assets, as well as to ensure accuracy of accounting and operations recorded in the books and to check the validity of the accounting data and the degree of reliance on the efficiency of production , Accounting disclosure is the essence of accounting theory, so increased interest of scientific and professional and interested in accounting and disclosure after the emergence of joint stock companies, and was linked to this development with financial statements that are outputs of the results of These companies, their data, information, and measurement bases may be used by users of such information