إجراءات التدقيق والرقابة الداخلية في تلبية متطلبات التدقيق المستند إلى المخاطر / دراسة تطبيقية في مديرية التدقيق والرقابة في محافظة نينوى
Year: 2025
Type: article
Abstract: The Directorate of Audit and Internal Control in Nineveh Governorate is one of the vital institutions that plays a pivotal role in maintaining financial and administrative integrity in government institutions, and plays a vital role in ensuring compliance with policies and regulations, and reducing risks that may affect the efficiency and effectiveness of government performance. In light of the rapid economic and financial transformations, it has become necessary to shift from the traditional method of auditing to risk-based auditing, which seeks to identify and evaluate potential risks that may hinder the achievement of institutional goals.
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7162118224