Search Results for audit-internal

Abstract

As a result of the great importance that companies attach to the internal control system, as this system takes a major role in implementing their operations in an organized and practical manner, leading to the optimal exploitation of available resources, and as a result of what Six Sigma has proven to be a methodology that helps companies provide services free of defects and meets the requirements of those who benefit from those services. Accordingly, this research aims to measure the extent to which the Six Sigma methodology can be used as an internal control system to improve the quality of internal audit. To achieve this, the researcher used the inductive statistical approach by designing a questionnaire using (Google Forms) and distributing it electronically to the research sample, which was selected using a deliberate (intentional) sample consisting of employees from the (Financial Affairs, Audit and Internal Control) departments at the General Company for Fertilizer Industries - Southern Region. and among the most important results that this research produced are, designing elements of the internal control system using Six Sigma methodology indicators leads to achieving the dimensions of sustainable development, As well as the need to educate employees in the relevant departments about the objective’s that management seeks to achieve using the Six Sigma methodology as an internal control system.

Abstract

Aim to this search to statement impact effectiveness procedures Combat fraud in limit from practices Accounting creative, with attempt Identify on procedures Combat fraud, and highlight practices Accounting creative. And done Accreditation on curriculum descriptive in the side theoretical for being the most Relevance to nature the topic, as for the side Applied Lost Lean to Curriculum the study analytical by adoption on questionnaire via Projection what It was completed touched mechanism in the side theoretical to study effectiveness procedures Combat fraud in limit from practices Accounting creative.

Study population Included Auditing offices in Baghdad, And The questionnaire was distributed to randomly selected sample. The sample size was 134 auditors. (122) valid statistical items were obtained for conducting the analysis, representing 96% of the total sample size Researched.

And I concluded results search to that it There is impact with indication Statistic for effectiveness procedures Combat fraud in limit from practices Accounting creative, and that System Censorship internal effective and audit procedure The Independent Represent Basis in effectiveness procedures Combat fraud with a view limit from practices Accounting creative.