اتسمت إجراءات توثيق تخطيط عملية الم

اتسمت إجراءات توثيق تخطيط عملية المراجعة في معظم العمليات التي فحصناها بالضعف خصوصاً في مسألة توثيق نظام الرقابة الداخلية وتحديد استراتيجية المراجعة بناء على ذلك وتوثيق ذلك في أوراق العمل . حيث اقتصرت عملية توثيق نظام الرقابة الداخلية على بعض النماذج والاستبانات ولم تحتوي أوراق العمل على توثيق كافي لاستنتاجات المدقق وتأثير ذلك على نطاق وتوقيت أعمال التدقيق. وبما أن فهم نظام الرقابة الداخلية واختباره مهم لتحديد نطاق وتوقيت إجراءات التدقيق فإننا نوصي بأن يستحدث المكتب سياسات وإجراءات ( قد تكون نماذج أو مذكرات نمطية) لتوثيق عنصر الرقابة الداخلية وتأثيره على نطاق وتوقيت أعمال التدقيق وتوفير التدريب الكافي لموظفي المكتب حول أساليب دراسة وتوثيق نظام الرقابة الداخلية ومن ذلك اعداد الاستبانات ورسم الخرائط التدفقية وغيرها

Results (English) 1:

Characterized by a closer audit planning procedures in most of the operations that we are weak, especially in the question of the documentation of the internal control system and determining audit strategy accordingly and documented on worksheets. Where limited documentation of the internal control system on some models and questionnaires and working papers did not contain sufficient documentation to the auditor's findings and the impact on the scope and timing of the audit work. As the understanding of the internal control system and testing it is important to determine the extent and timing of audit procedures we recommend to develop Office policies and procedures (may be forms or notes module) to document the element of internal control and its influence on the scope and timing of the audit work and providing adequate training of Office staff on methods of study and documentation of the internal control system and the preparation of surveys and mapping altdfkih and other

Results (English) 2:

Characterized by the audit planning documentation procedures in most of the processes that we examined is weak, especially in the issue of documenting the internal control system and determine the audit strategy to build on it and document it in the worksheets. Where limited documentation of the internal control system on some models and process the questionnaires did not contain sufficient documentation on the work of the auditor's conclusions and the impact on the scope and timing of the audit papers. As the understanding of the internal control system and test it is important to determine the scope and timing of audit procedures, we recommend that introduces the office's policies and procedures (models or typical diary may be) to document the internal control element and its impact on the scope and timing of the audit and to provide adequate training for the staff of the Office on methods of study and documentation of the internal control system works and preparation of questionnaires and mapping Stream and other

Results (English) 3:

The procedures for documenting the audit process planning in most of the operations which we have tested was weak, especially on the issue of documentation of the internal control system and audit strategy accordingly and so on the working papers.As the limited documentation of the internal control system on some models Walastbanat leaves did not contain enough work on documenting the findings, checker, and the impact on the scope and timing of audit work.As the understanding of the internal control system, testing is important in determining the scope and timing of audit procedures that we recommend to develop office policies and procedures (may be styled models or notes) to document and element of internal control and its impact on the scope and timingCheck and provide adequate training to staff on the study methods and documentation of the internal control system including the preparation of questionnaires Altdfqyt mapping etc.