دور المراجع الداخلي في تحسين مستوى الافصاح والشفافية في القوائم المالية

Abstract

The study aimed at clarifying the role of the internal auditor in improving the level of disclosure and transparency in the necessary and necessary financial statement in the institution so that its users can rely on them . the study started to identify intemal auditing which includes a set of procedures that are govemed by a fixed theoretical framework to achieve a set of objectives, accounting which is important in accounting, is the one that provides accounting information in some detail and transparency without ambiguity and misleading, and it shows clear results of the financial position of the institution, in addition to the definition of financial statements and various types . As for the applied study, the method of comparison was used to present the study and to answer the questions raised in the introduction