عناصر مشابهة
The Role of Risk Communication in Improving the Performance Audit Process
| المصدر: | مجلة الدراسات المستدامة |
|---|---|
| الناشر: |
الجمعية العلمية للدراسات التربوية المستدامة
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | , |
| المجلد/العدد: | مج5, ملحق |
| محكمة: | نعم |
| الدولة: | العراق |
| التاريخ الميلادي: | 2023 |
| التاريخ الهجري: | 1445 |
| الصفحات: | 1579 - 1598 |
| ISSN: | 2663-2284 |
| رقم MD: | 1415656 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EduSearch |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | The research aims to demonstrate the role of risk reporting in improving the performance audit process, explain the research problem, and achieve its objectives. Therefore, the descriptive analytical approach was adopted. As (50) questionnaires were distributed to the sample members (account auditors, internal auditors, accountants) and using the simple linear regression model scale, the research hypotheses were tested, and the research reached: The necessity for economic units to create a risk management unit and be linked to the senior management or the board of directors, in order to enjoy independence, And the need for auditors to understand the concepts of the applicable accounting system and understand the types of risks, their causes and how to reduce them before initiating the performance audit process. |
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