The Use of Analytical Procedures in the Audit of Government Contracts to Improve the Effectiveness of the Auditors' Report
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Tamimi, Nazim Shaalan Jabbar (Author) |
| مؤلفين آخرين: | Aziz, Tariq Hatem (Co-Author) |
| المجلد/العدد: | مج25, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2023
|
| الصفحات: | 174 - 188 |
| ISSN: |
1816-9171 |
| رقم MD: | 1437886 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims to highlight the link between analytical procedures and the quality of Control reports in relation to the audit of government contracts in government units, by addressing analytical procedures and Control reports, as well as the role that analytical procedures play in improving the quality of Control reports, and the extent of applying analytical procedures in the audit of government contracts, which in turn help improve the quality of reports Censorship. That the followers of the inductive method in the theoretical side of the research and the analytical method in the practical side, and the analysis of the data of the Department of contracts of Muthanna governorate In order to prove the research hypothesis, the sample of the study was tested for years (2021,2020,2019) The work was on two axes for each of the years of the research sample, where the first axis represents the analysis of the data of the accounting of contracts of Muthanna governorate related to contracts of projects of the education sector, and the second axis is the analysis of the reports of the Federal Financial Control Bureau, after which the data and Control reports were analyzed and comparisons (The use of analytical procedures in the audit of government contracts contributes to improving the effectiveness of auditors ' reports). A series of conclusions have been reached, the most important of which is the non-compliance with the application of instructions for the implementation of government contracts no (2) For a year 2014 As well as non-compliance with the execution of the budget execution instructions for the years of the research sample 02021,2020,2019)), And the failure to fully exploit the planned allocations in the plan of the main projects of Muthanna governorate and within the investment budget projects, attention to the application of analytical procedures in the audit of government contracts by auditors. The results of the study concluded several recommendations, the most important of which is the need for Muthanna governorate to comply with the instructions for the implementation of government contracts, and the instructions for the implementation of the investment budget for the years of the research sample (2021,2020,2019), The full utilization of all annual allocations and the need to maintain and adhere to the application of analytical procedures in the audit of government contracts by the Federal Financial Control Bureau as it helps to improve the quality of Control reports. |
|---|---|
| ISSN: |
1816-9171 |
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