The Impact of the Internal Control System on Planning of Audit Procedures
| المصدر: | أبحاث اقتصادية معاصرة |
|---|---|
| الناشر: | جامعة عمار ثليجي الاغواط - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Larous, Lakhdar (Author) |
| مؤلفين آخرين: | Lakhdar, Louglaithi (Co-Author) |
| المجلد/العدد: | مج4, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 528 - 540 |
| ISSN: |
2602-7623 |
| رقم MD: | 1202921 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Internal Control System | Efficiency | Effectiveness | External Auditor
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02184nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1949636 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 631721 |a Larous, Lakhdar |e Author | ||
| 245 | |a The Impact of the Internal Control System on Planning of Audit Procedures | ||
| 260 | |b جامعة عمار ثليجي الاغواط - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2021 | ||
| 300 | |a 528 - 540 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The purpose of this research is to demonstrate the impact of the efficiency and effectiveness of the internal control system on the planning of audit procedures, We followed the descriptive approach in the theoretical study by presenting the general framework of the internal control system as well as planning the audit procedures through the role of the external auditor in the planning process, On the practical side, in order to achieve the objectives of the study and test its hypotheses, we designed a questionnaire, which was directed to the study sample of auditors and academics with specialization. Our study concluded that the auditor's audit of the organization's internal control system affects the planning of the audit procedures, and the risk assessment by the institution in the financial statements affects the planning process and the implementation of the audit procedures, In addition to the impact of both the size of the institution and considerations of relative importance, and the experience of the previous auditor in the institution and planning audit procedures | ||
| 653 | |a البنوك التجارية |a الرقابة الداخلية |a المدقق الخارجي |a الخطة التنظيمية | ||
| 692 | |b Internal Control System |b Efficiency |b Effectiveness |b External Auditor | ||
| 700 | |9 629128 |a Lakhdar, Louglaithi |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 030 |e Contemporary Economic Researches |f Abḥāṯ iqtiṣādiyaẗ muՙāṣiraẗ |l 002 |m مج4, ع2 |o 1551 |s أبحاث اقتصادية معاصرة |v 004 |x 2602-7623 | ||
| 856 | |u 1551-004-002-030.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1202921 |d 1202921 | ||
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