أثر استخدام المعاينة الإحصائية في تقييم المدقق لنظام الرقابة الداخلية

Abstract

It is the internal control system the basic foundation from which the auditor in his work, through the study and evaluation of the system and in the light of that assessment recognizes the strengths and shortcomings in the control procedures applied in the enterprise, and therefore the auditor selects audit procedures and determines the size of the tests that will depend in the examination of this system. But in the case of what to note checker that the internal control system in a powerful institution and is available on all administrative and accounting ingredient, in this case it is to take a sample of the actions of the system for making the necessary tests have been circulating the results to the rest of the system of internal control procedures, relying on statistical sampling method because of its many advantages in the audit process in addition to the objectivity and the real consequences of saving time and effort and reduce the cost to a minimum.