| Abstrakt: |
This study aims to try to highlight the role of the effective internal control system in assessing audit risks, On a sample of account keepers and accountants, the study concluded that the effective internal control system contributes to providing the important pillars on which the audit risk assessment process depends, including a good understanding of the nature of the institution's activity, providing sufficient and appropriate evidence, in addition to choosing the appropriate inspection method. [ABSTRACT FROM AUTHOR] |
