Review On Internal Auditing Reports Of Inventory Commodities And Whether Quality Internal Control Is Aid The External Auditor In Institution Industry In Sudan

ezzat kamal

Abstract


The main point  of this study is  represented  the internal audit to whether  coincidences employee behavior and objects institutions operation   for achieved , in the large institution  is necessary to explanation relation between authority and responsibilities and  identified  jurisdictions   and assignment to any one employees that will be represented map organization  so the regulation and procedures and implementation methods in that official organizations represented control accounting and protection assets and records assurances for collects of  data accounting  that can dependent on also should be attention to  necessary separate among the jurisdiction and responsibilities between employees and Clearfield  power that determined position  responsibilities inside the organization the main point the research to achieved  applying study in assessing the inventory and checkup that working internal control additional to what that data is correct and pratical designed  inventory review and will understanding  internal business environment the main important  of this research to clarified the will understanding  of  basic characteristic the internal control   and statement risk to whether the  review inventory in internal control the effects the relations and jurisdiction  inside the organization how this effect in annually  audit  report that report point out that short in system internal audit in relate that procedures to face risks audit that may create negative report audit report finally against  institution  and assurances the audit procedures and authorization  and measures control that applying in this institution  that may guarantee  precisely  control inventory during and after internal audit , the hypothesis of this research  build that  relation between valuation the internal audit in the inventory and procedures applied  with the external audit report the research achievement the target  through deductive approach  that applying  theoretical  review  for researches and books review in internal audit from fundamental  applying  internal descriptive  analytical method that  depended on  exactly  descriptions  effective  implementation in account review inventory according the measures applying in the organization  and acknowledge  the internal weak point in the steps in inventory  count review

Keywords:CAATs, inventory count, warehouse manager, audit team,procedures


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ISSN : 2251-1547