Résumé:
In this note we raise the issue of how functional integration between accounting auditing and the
internal control system of economic institutions can be achieved, so that institutions give great importance
to the protection of their property and rights, especially with large size, in order to preserve their survival
and continuity. Which led officials to establish an effective system of internal control, and to protect their
rights and assets from various acts of manipulation and neglect.
The audit also depends on accounting auditing, which has become a major activity indispensable to
increase the need for the services provided by the auditor, which is to verify the validity of the accounting
data and financial documents by the institution and the level of representation of the real financial
position and the extent of application of procedures set by the administration.
This functional integration between auditing and control helps to ensure that the organization's
operations and integrity are safe from errors, frauds and forgery. This integration depends on good
organization, division of construction for different functions, responsibilities, sound accounting system,
qualified personnel and appropriate control tools.
