THE ROLE OF EXTERNAL CONTROL IN IDENTIFYING DEFICIENCIES IN THE PERFORMANCE OF THE INTERNAL CONTROL SYSTEM IN SHADE INTERNATIONAL AUDIT STANDARDS

Authors

  • Raid Hassan Ali Al- Muthanna University, College of Administration and Economics
  • Ali Abdulamer Kadhim Al- Muthanna University, College of Administration and Economics
  • Ahmed Jamal Kadhim Al- Muthanna University, College of Administration and Economics

Keywords:

External Control, Internal Control System, International Auditing Standards

Abstract

The research aims to Provide an introductory framework for independent, dependent and mediator research variables represented by relevant international auditing standards. As well as a statement of the use of relevant international auditing standards in the process of evaluating the internal control system and identifying deficiencies in its performance. The research reached the most important conclusions, which is the existence of interdependence and compatibility between the work of external control and their use of international auditing standards related to examining and evaluating the internal control system.

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Published

2022-08-30

How to Cite

Raid Hassan Ali, Ali Abdulamer Kadhim, & Ahmed Jamal Kadhim. (2022). THE ROLE OF EXTERNAL CONTROL IN IDENTIFYING DEFICIENCIES IN THE PERFORMANCE OF THE INTERNAL CONTROL SYSTEM IN SHADE INTERNATIONAL AUDIT STANDARDS. World Bulletin of Management and Law, 13, 234-242. Retrieved from https://scholarexpress.net/index.php/wbml/article/view/1315

Issue

Vol. 13 (2022): WBML

Section

Articles

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