دور محافظ الحسابات في تقييم نظام الرقابة الداخلية

Abstract

The auditor always seeks to achieve the effectiveness of the institution and improve its performance in front of its competitors The external auditor expresses his neutral technical opinion on the financial statements and ensures compliance with professional auditing standards, which inspires more confidence in the information contained in these statements to its users. To reach the formation and express this opinion, the auditor begins his work by studying the internal control system, and considering this system in any institution It is one of the main and important systems that the external auditor depends on in determining the basic steps of his audit program in terms of detail or in general and determining the scope of the auditor’s work, and this depends on the strength or weakness of the internal control system in the institution. Therefore, it is considered that the auditor evaluates this system to determine the extent of its strength or weakness. One of the main tasks that the auditor begins with his work program within the institution, the audit process ends with a report in which the external auditor crystallizes the results of the examination and investigation processes, in which the auditor expresses his opinion on the financial statements as a whole in terms of their portrayal of the financial position and a statement of the operations carried out by the institution in a sound and fair manner. Those interested inside and outside the organization.