Résumé:
Accounting auditing is a profession that can be a factor in achieving this profitability through internal control and internal auditing, as the stronger the control system applied in the institution is, the more it leads to reducing fraud and manipulation and thus raising and improving the institution’s profitability and preserving its reputation and credibility in order to benefit the institution from Where achieving profits and making shareholders have returns that make them accept the challenge by accepting opinions and advice, and this is in order to achieve effective returns that help the organization control production capacity and good performance within the organization