Risk değerlendirmesinde dış denetimin rolü ve iç kontrol sisteminin geliştirilmesi

Through this chapter, the review, which was defined as a structured systematic process, was used to obtain and evaluate the evidence relevant to the assertions of economic behavior and events in order to ensure consistency and conformity between these assertions and established standards and to communicate the results to the users concerned. The procedures followed by an independent, qualified and impartial person to collect and evaluate evidence on resident information in order to arrive at a final decision on such information, the external review process must be carried out by a person who has a sufficient amount of The professional experience and care needed, and must be characterized by independence and impartiality, in order to come out with a neutral technical opinion expressing the validity of the financial statements and the extent of their representation of the financial status of the institution and the result recorded by it, and this can only be achieved by following the methodology of the organization to enable him to obtain his opinion, Within the framework of criteria that went beyond general acceptance, under the responsibility and task established by law. In this chapter we conclude that the internal control system includes not only matters and procedures related to the functions of the accounting system and financial reports, but extends to the administrative and organizational aspects, and its objectives exceed trust in the reports and preserve the assets of the institution to comply with laws and regulations and rationalize the use of And to achieve productive efficiency. This is in order to give assurance about the possibility of achieving the established objectives and to strengthen the effectiveness of internal control. General, administrative and accounting procedures should be developed to obtain the proper conduct of various operations and activities. Enterprise. The process of examining and evaluating the internal control system is the most important stage of the audit process. The auditor can ensure that the prevention is clear and identify the weaknesses to avoid. The weak system requires the auditor to increase the tests and expand the scope of the examination so that he can express a sound opinion about the sincerity and fairness The audited financial statements, while the strength and effectiveness of this system results in reliable financial information and thus a shortening of the audit program.