Display and analysis of recent trends in internal control proposal as a basis for the development of the Iraqi Audit directory number (4)

Shaker Abdul-Karim Albulada, Prof.; Arslan Ibrahim Afandi, M.

	Display and analysis of recent trends in internal control proposal as a basis for the development of the Iraqi Audit directory number (4)
Journal of Administration and Economics
Article 1, Volume 0, Issue 105, 2018, Pages 191-200
Authors
Prof. Shaker Abdul-Karim Albulada; M. Arslan Ibrahim Afandi
Abstract
The goal of the research is to clarify the most important developments in the concept and objectives of internal control and those responsible for them and clarify the role of the organizations and bodies and international development committees and study and analysis of the Iraqi Guide No. 4 and make proposals to reduce the gap between himself and the developments as far as possible and to enhance the performance of the Auditors and units under the audit, and several research outcomes ane probably the most important to study Regulatory guides and developed since issued to keep pace with developments in auditing, internal control and risk management has been statea , and that there is no standards or guides or accounting rules in Iraq to organize the work of risk management. Search made a number of recommendations, including the need to build on previous international and regional experiences on building internal control in economic units in accordance with recent developments and their adaptation to the environment, and the introduction of the proposals of the researchers to develop Iraqi Audit Guide (4) and the need to develop standards or guides or accounting rules in Iraq to organize the work of risk management to take advantage of recent developments in the field of risk management.
Keywords
Accounting Hub

Statistics Article View: 98 PDF Download: 28