Ahlam - explain the objecTve of conducTng an audit of...

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explain the objective of conducting an audit of financial statements and an audit of internal controls First, the concept of internal audit : ةيلخادلا ةعجارملا موهفم ل ل وا Internal Audit is an important element of the internal control elements which is about an independent activity performed by a specialist within the facility, which is also an effective way designed to help the administration in verifying the implementation of administrative policies that ensure protection of assets and ensure that the data contained in the accounting books and records accurately, and aimed for the adequacy of the biggest productivity ةباقرلا رصانع نم ماه رصنع يه يلخادلا قيقدتلا يئاصخأ اهب موقي لقتسم طاشن نع ةرابع يهو ةيلخادلا ىلإ فدهت ةلاعف ةليسو اضيأ وه يذلا ،ةأشنملا لخاد ةيرادلا تاسايسلا ذيفنت نم ققحتلا يف ةرادلا ةدعاسم يف ةدراولا تانايبلا نإ نامضو لوصلا ةيامح لفكت يتلا ربكأ ةيافكل فدهتو ،ةقدب تلجسلاو ةيبساحملا رتافدلا ةيجاتنلا
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Factors that helped to develop the internal audit يلخادلا قيقدتلا ريوطت ىلع تدعاس يتلا لماوعلا The need for methods to detect errors and fraud. The appearance of properties and branches scattered geographically. The great scientific advances in the field of the use of computers. The need for periodic statements mathematically accurate and objective. Banks and insurance companies has led to the emergence of the emergence of the need for internal audit to review operations are first Powell شغلاو ءاطخلا نع فشكلل قرط ىلإ ةجاحلا . ايفارغج ةرشتنم عورفو صئاصخ روهظ . رتويبمكلا ةزهجأ مادختسا لاجم يف ريبكلا يملعلا مدقتلا .
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