التكامل الوظيفي بين التدقيق المحاسبي ونظام الرقابة الداخلية في المؤسسة الاقتصادية

Abstract

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.