Evaluating the impact of internal controls risk on auditing
Internal controls are a process to ensure the achievement of goals such as effectiveness, operational efficiency, reliability of reporting and compliance of the organization's activities with applicable laws and requirements of legislative institutions. The lack of operational efficiency and the quality of financial reporting are negative consequences caused by the weakness of internal controls, which are likely to be caused by the control criteria of the accounting quality index. The purpose of using risk-based audit is to increase the efficiency and effectiveness of the audit. The purpose of this research is to investigate the relationship between internal control risk and primary audit. In terms of purpose, this research is applied and in terms of nature, it is a descriptive research with an emphasis on correlational relationships.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.