The Impact of The Theory of Constraints on The Audit Process

	The Impact of The Theory of Constraints on The Audit Process "Applied Research at The Federal Board of Supreme Audit
Journal Of AL-Turath University College
Article 1, Volume 0, Issue 21, 2017, Pages 358-388
Abstract
The Theory of Constraints and one of the most important administrative philosophies on identifying constraints and bottlenecks that hinder the system outputs and try to get rid of them, have proved their effectiveness in the manufacturing sector, and therefore came search to try to apply them to the audit on the grounds that the final product that passes four main stages is the audit report process and represented the research problem palaces methods and traditional contexts used to manage the audit process, which negatively affects the head of a feature of the report features a time and then the decision makers, the research aims to demonstrate the impact of this theory on the audit process by identifying and resolving bottlenecks, and research found that there are many restrictions and internal and external chokes surrounding the audit process, which requires the need to adopt the concept of this theory, the removal of restrictions and decryption throttles and maximizes including Diwan output while maintaining the quality of the regulatory reports.

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The Impact of The Theory of Constraints on The Audit Process "Applied Research at The Federal Board of Supreme Audit