Search Results for audit-internal
Abstract
This study aims to analyze the impact of external audit efficiency and the strengthening of internal control systems on reducing financial manipulation, as key accounting tools for combating poverty-driven corruption in contemporary economic environments. The study adopts a descriptive-analytical approach through reviewing relevant accounting literature and international auditing standards to develop a theoretical framework explaining the relationship between audit quality and the effectiveness of internal controls in minimizing financial manipulation and irregularities. The findings indicate that higher levels of external audit efficiency, combined with a strong and integrated internal control system, significantly enhance the credibility of financial reports and reduce information asymmetry among related parties. Furthermore, adherence to professional and regulatory standards improves the quality of financial disclosure and transparency, thereby increasing investor confidence and supporting economic stability. The study concludes that developing auditing and control mechanisms is essential for reducing financial corruption and mitigating its social impacts related to poverty
Abstract
This research aims to explore the role of agile auditing as a modern approach in developing the audit function & profession and enhancing financial transparency in economic units, with a focus on the possibility of application in the Iraqi environment. The research addresses a main problem: traditional auditing methods have become unable to keep pace with rapid changes in the business environment, negatively affecting the quality of financial transparency, especially in light of declining transparency indicators in Iraq according to international organization reports. The research adopted the descriptive analytical approach and the developmental approach by reviewing and analyzing literature and previous studies issued by leading professional organizations (such as IIA, ISACA) and specialized journal reports, in addition to Iraqi studies in the field of auditing and control. The research found that applying agile auditing principles based on flexibility, short iterations and continuous collaboration with stakeholders-effectively contributes to enhancing financial transparency by enabling continuous auditing, early risk detection, and improving the quality of financial reports. The research concluded by presenting a proposed framework for applying agile auditing in Iraqi economic units, identifying implementation requirements and potential challenges.
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
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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.
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