اطار متکامل للمراجعة الداخلية کنشاط مضيف للقيمة و اثره على اداء المراجع الخارجي

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

This study aims to attempt to formulate an integrated framework of internal audit activity a host of value through internal audit's contribution to add that value and the statement of the impact of this framework on the performance of the external auditor, which requires the need to change the current perception of internal audit from being a function is reviewing internal control and inspection and testing of information systems and financial measures to function seeks to add value to actively facility related to the parties by improving the level of performance and work with the administration to achieve its goals, in order to reach the objectives of this study, the researcher conducted a field study in some government installations and the Federal Office of financial supervision in Iraq and seeking the views of a group of
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managers and assistants departments Interior and senior management and staff audit in the audit departments in those facilities to find out about the extent to which the internal audit activities to add value in it, and the study found that the presence of the framework of an integrated internal collated contributes to strengthen its activities and thus affecting the performance of the external auditor.

الموضوعات الرئيسية

المراجع

1. AIvin,K& Walt,Internal Audit and Audit Risk,Journal of Accountancy,2002 .
2. Bortmal Wael,Experts of Auditors,"CPA Journal,2003
3. Institute of Internal Auditors, "Statement of Responsibilities of the Internal Auditor"Florida,spring 1991. available at, http://www.thiia.org. Retrieved at March 3, 2011.
4. Institute of Internal Auditors"Creating the Internal Audit Value Proposition ,www.theiia.org.Oct2010,..
5. KPMG"The Evolving Role of the Internal Audit Value Creation and preservation from an Internal Audit perspective,"www.kpmg.com,2007,.

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