كتاب المراقبة و المراجعة الداخلية
TRANSCRIPT
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אאWאאאW• אאא • אאאא • אא
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אאא אאא،
אאאK
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• אאאא • אאאאא
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- ١ -
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• אאאא • אאאא • אאאאא • אאאא
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• • • אאא • א
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٢٤٧אאאאאאאאא
- ٢ -
אאWאאאאאDefinition of Auditing
אאאאאאאאאאאאאאאאF
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אאאאאאאאKאא א א אא א،F
א אE א אFא ، א ، אא E א אאאאא،אאא،אא
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א א א אא ٠٠٠}٨٠٠א ،אאWאאא،،
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א א א א א א א א K אאאאא٠٠٠}٨٠٠א،
אאאאאא٢K
١ A Statement of Basic Auditing Concepts, Florida: American Accounting Association, ١٩٧٣.
٢ אאאאK
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٢٤٧אאאאאאאאא
- ٣ -
אאאאאאאאא،א א א א ، א אא א
אאFא،א،א،אא،אא،אKE
،אאא אאא אאא
אאK
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٢٤٧אאאאאאאאא
- ٤ -
אא٣The Structure of Audit Theory
א אא ، אא א א אא אאאאאאאאאK
אF١EאאK
F١WEאא
אPostulatesWאאא،אאאאא
א،W١K אאאאאאK٢K אאאאאאK٣K אאאאאאK٤K אאאאK٥K אאאK٦K אאאאאFאEאאK٧K אאאאאK٨K אאאאאK
٣ א،אא،١٤٠٩،?אאאא?،٥١J٥٣K
א אאאא אאא
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٢٤٧אאאאאאאאא
- ٥ -
אConcepts : א א א א א א
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١K אK٢K אאאאK٣K אK٤K אאאK
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אStandards :אאאאאאאא،א
אW١J٢Jאאא٣Jא
אאאKאאObjectives :
، א אא א א א אא א א אאאKאאאW
• א א אא א W א אא אאK
• א א א Wא א א א אFאאKE
• אאWאא K • א א W ، א א
אK
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٢٤٧אאאאאאאאא
- ٦ -
• אאWאאאK،؟אאאאא
א؟אא • א אא א W אא א א א א
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אאאProcedures:אאאאאאאאאאא
אאא ، אא א אא K א אאאאאאKאאא
אאאאאאאאאאאK
אאאאRelationship between Auditing & Accounting
אאאאאF١Eאאאאאאא
א א ، א א אא א ،K א
א א אא ، א אא א א א א א א א
אאF٢KE
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٢٤٧אאאאאאאאא
- ٧ -
F٢WEאאאאאאא
אאאThe Role of External Auditing אאאאאאאא
אאאא،אאKאאאאאא
א Kאא א א אא א א א אאאאאאKאאא
אFאEאאאאא،אאא ، א א א א
א אא א אא אא א א אא Kא א،א
אאאאאאאאKא א אא KאאFאא Eא J
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٤ אא،אא١٣٨٥K
א
אאאא
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٢٤٧אאאאאאאאא
- ٨ -
אאאAuditor Legal Liability
אא،אא א Kאא Fאאא
אאאאאאEאאאאאאאK
א،אאאאאאאאאאאאא
אאאאאאאKא،אא אאא
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אאאLimitations of an Audit אאאאאא
אאאאא Kאאא،،אאאאאאא،
א א אא K אא א א K אא
א א א אא א K אא אאאאאאאא
אKאאאאאאאא
אKא،אאא א א אא K
אאא،אאאאאאKאאאא
אאאאאאK
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٢٤٧אאאאאאאאא
- ٩ -
אאאאאאא،אK
אאאTypes of Audits אאאאאאאKW
אאאאאאComplete & Partial Audits
אאאאאאאאאאאאאאאאאאאאאK
אאאאאאאא א ، א אא K א א אא
אאאאאKאאאאאאא Compulsory & Optional Audits
אאאאאאאKאאאאאאא
F Eאא אא א ، א א א א א K א א
אאאאאאאאאK א א א א א
א،אאאאאאאאאאאאאאאK
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٢٤٧אאאאאאאאא
- ١٠ -
אאאאאא Continuous & Final Audits
אאאאא،אאאאאאאאאאאאאא
אKאאאאאאאאאאא
٥Kאאא
٥ ،א?אאWאאאאא?،١٤١١K،?אאWאאאאא?،١٤٠٠K
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٢٤٧אאאאאאאאא
- ١١ -
F١E
١L١WF√EאאFxEאאW ١K EFאאאאK٢K EFאאאאאאאאאK٣K EFאאאאאאאK٤K EFאאאאאאK٥K EF،אאאאאאא
אאאאK ١L٢WאאאWJ
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٢K אאאKKKKKKKK J אאאKJ אKJ אאאKJ אאאK٣K אאאWJ KJ אאאאKJ אאאKJ אאאאאאK
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٢٤٧אאאאאאאאא
- ١٢ -
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٥K אאאא:J אאKJ אאאאK J אאKJ K
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٢٤٧אאאאאאאאא
- ١٣ -
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אאWאאאW
• אאאאאא • אאאאאא • אאאאאאאא • אאאאאא
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אאאWאאא٩٠٪
אאW٨
אאאאW
• • • אאא • א
אאW
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٢٤٧אאאאאאאאא
- ١٤ -
א א א אא
א אאא אא א K א אא אא
אאא K אא،א אאאאאאאא٦אKאאK
א٧אAuditing Standards
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אאאא٢W
F٢WEאאא
٦ אאאאא١٤٠٦אאא،–١٤١٢אJK
אאאא١٤١٥K٧ אאאאאאא،אאא?אא?،١٤٠٦،
אאאאא?אאאאא?،١٤٢٢K
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א
א א
אא
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٢٤٧אאאאאאאאא
- ١٥ -
אאThe General Standards
١K אאאAdequate Professional QualificationWא אא א א א
אא،אאאW• אאאאאא
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٢K אאאObjectivity and Independence Wא א א אא א א אא
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W• אא، א א
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אאאאK• אאאאאאאאא
אאאאאאאאאK• אאאאאאאאא
אK
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٢٤٧אאאאאאאאא
- ١٦ -
٣K אאאDue Professional CareWאאאאאאאאאאאKאאאאא
אא،אW• אא אא א א א א
אאאאאK• אאאאא
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K • אא א א א אא
אK אאאאאאא
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אאאStandards of Field Work ١K אPlanningW
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٣K אאאאאאאאK
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٢٤٧אאאאאאאאא
- ١٧ -
אאא،אאאאאW ١K אאK٢K אאאK٣K אאא،אאK٤K אאאאK٥K אאאאFא،אא،אאאאKE
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אאאאW ١K אK٢K אאאאאאאאאK
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אאAudit Program W• אאאאא
אאאאK• אאאאאאאאאK• אאאאK• אאא
אאאK
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٢٤٧אאאאאאאאא
- ١٨ -
٢K אאSupervision & DocumentationW
א אאא، אאאKאאאא
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אאאK• אאאאאאאאא
KאW
אא אא אאK،אאאאאאאאא
אאא א א א א אא אא א
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٢٤٧אאאאאאאאא
- ١٩ -
K،אאאאא،،אאאאאאK
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אא،א،אאא،אאאאאאאאW
• אאאK• אאאW
١K אאאאאאK٢K אאא אאאאאא א
אא،אאאאאאאאK٣K אאאK٤K אאאK٥K אאאאאאאK٦K אאאKKKKKK
• אא،אאאאK• א ، א א
K אאאאאK
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٢٤٧אאאאאאאאא
- ٢٠ -
٣K אאאAudit Evidence W
אאאאאאאאאאאKאאאאאW
• אאאאאK• אאאא אאאא
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١K ؟אא٢K ؟אא٣K ؟٤K אאאאאא؟אא٥K אאאאאא؟א • אאאאאאW
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אאא؟א אאאאאאא
אאאאאא אא א א–א
אJאאאאK
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٢٤٧אאאאאאאאא
- ٢١ -
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K אא،אאאאאא
א א אא אא אאאKאאאא
אאKא : Reporting١K אW
אאאK
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٢٤٧אאאאאאאאא
- ٢٢ -
٢K אאW
אאאאWK אאאאאאKK אאאאאאKK אאאאאאKK אאאאאKK אאאאאKK אאאאאאK
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J אא א א אאאא
، אא א א א א א א אא א
אKJ אאאK
٤K אWאאאאאאאא
אאא F KKKKKKK KאEKKKKKKKKK
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٢٤٧אאאאאאאאא
- ٢٣ -
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٢٤٧אאאאאאאאא
- ٢٤ -
٦K אW א א אא א
אK אאאאאאאK אא א א א
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אאא٨Code of Professional Conduct אאאאאאK
אאאאאאאKאאאאאא Kאאאאאא
א א א א א K KKKK א א א KKKK٩ Kא››אWאאאא‹‹١٠K
א:Principles ،אאאאאאאW
١J אResponsibility K אא א א אK
٢J א The Public Interest K א א אא א،אK
٣J אאIntegrity KאאאאאאאK
٨ ،אאאאאאא?אאא?،١٤١٥K
٩ ١٥٢אאK ١٠ אK
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٢٤٧אאאאאאאאא
- ٢٥ -
٤J א אObjectivity & Independence K אא א K
אK ٥J אא א אDue Care Kא אא
אאאאאאK ٦J א Scope & Nature of Services K אא
אאאאאK
אא:Rulesאאאאאאאאא
אKאאW١J אIndependenceKאאאא א
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٢J א אIntegrityK אא א אאאאאK
٣J אאCompliance with Standards KאאאאאאK
٤J א אGeneral StandardsKא א אא אא אאאאK
٥J א Accounting Principles Kא א אא אאאאאאאאK
٦J אאZakat & Tax ServicesKאאאאאא א אאא
אאאK ٧J אConfidentiality Kאאאא،א
אאאאK
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٢٤٧אאאאאאאאא
- ٢٦ -
٨J אFees Kא א אא א א אאאK
٩J א אCompetition in FeesK אא א אK
١٠J אאAct DiscreditableKאאאאאאK
١١J אCommissionsK אא א ،אאאאK
١٢J א א אK א א א אאאאאאF
אאא E אא א، אאFאאאEאאאא
אK
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٢٤٧אאאאאאאאא
- ٢٧ -
F٢E٢L١WF√EאאFxEאאW
١K EF،،אאאאא אאאאאאK
٢. EFאאאK ٣K EFאאאא
K ٤K EFאאאK٥K EFאאאאאאא
אאאאאK
٢L٢WאאאW ١K אאאאאאW
J אאאאאאאאאאאאK
J אאאאאאאאאאאאK
J אאאאאאאאאאאאK
J אK ٢K אאאאאאאאאW
JאאKJאאאKJאאאאKJK
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٢٤٧אאאאאאאאא
- ٢٨ -
٣K אאאאW
K אאK K אאKK אאאאא
אאKK אאאאאאK
٤K אאאאאאאא
אאWK אאK K אKK אאKK HK
٥K אאאאאאא: JאאאאאK JאאאאKJאאאא
אאאאKJHK
![Page 34: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/34.jpg)
٢٤٧אאאאאאאאא
- ٢٩ -
אאאא
אאWאאאW
• אאאאא • אאאא • אאאאאא
אאW
אאאאא
אאאWאאא٩٠٪
W٤אא
אאאאW
• • • אאא • א
אאW
אאאK
![Page 35: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/35.jpg)
٢٤٧אאאאאאאאא
- ٣٠ -
אא א א אא אאאאאאאאKאאאאא
، א ،א א א א אאא אF אאא KEא
אאאאאאאאKאא ، א א א א א
אKאאK
אאאאאאאאאאאאאאאKאא
אא،אא א א א אא א א K א
א Kאאאאאא אKאא١١Types of Audit Evidence
١K אאאאאPhysical Examination
אאאאKאא،אאאאאאK
א א ، א א، אא ،א ،א ، אאKא אא א
אאKאאאאא،א،אK
١١ אא،?אאWאאאאא?،١١٤١K،?אא
אא?،١٤٠٩K
![Page 36: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/36.jpg)
٢٤٧אאאאאאאאא
- ٣١ -
،אאאא
א K א ،אא
א K א א א א א אאK
٢K אאאDocumentary Evidences
אאא א א א אא K א،א،א،אאאא
،אאKאא،אאאאKאא אאאא،א
WאאK אאJ אאאאא،א،אא،
אKJ אאא،א،אאא،א
אK א אא א א א אא
אאאאאאא،א K א א אא אא אאK
٣K אאSatisfactory Internal Control
א אא ،א א אאאKאא
א א אאא אא Kאאאאאאאאאא אא א א אא א ،
אאאKא،
![Page 37: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/37.jpg)
٢٤٧אאאאאאאאא
- ٣٢ -
א א ، א K אאאאאאאK
٤K אא אא אא א Formal Statements by Company
Officers אאאאאאאאאK
אא א K א א א א אא א Kאאאאא א א א K א א אא א
אאא،אאאKא
٥K אאאאאאStatements by Third Parties
אאאאאאאאאאאאאאKאא
אאאאאאאאאאאא،אאK
٦K אאאאאCalculations by the Auditor אאאאאאאא
א א K א ، א א אא אאאאKאאאאאK
٧K אאאScanning & Analytical Review
אאאאאאאאא א א K א אא א א F
אאאאא،אאEאא אאאאKא
![Page 38: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/38.jpg)
٢٤٧אאאאאאאאא
- ٣٣ -
א، אא אא אאאאK
א١٢אAudit Techniques א אאאאאאאא
א אא א א Kא אאאאאK
١. אאPhysical Examination אא א א אF KEאא אאאאאאאKא
אא א א א א Kא אאאאאא
א،K
Inspection אא .٢ א א אאא
א K אא א א אאא Kאאא
אאאאאאאאאאאאK אא אא א א
،א، אאאאאK
١٢ ،אא?אאWאאאאא?،١١٤١K،?אא
אא?،١٤٠٩K
![Page 39: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/39.jpg)
٢٤٧אאאאאאאאא
- ٣٤ -
٣. אאInquiry
אאאאאאאאאאאאKא
אאאאאאאאK٤. אConfirmation
אאאא א א Kא אא א
אKאאאאאאאK
٥. Fאאאא،אאא،אE
![Page 40: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/40.jpg)
٢٤٧אאאאאאאאא
- ٣٥ -
F٣E
٣L١WF√EאאFxEאאW١. EFאאאאאאאאא
אK٢. EFאאאאאאאאאאK ٣. EFאאאאאא
אאאאאK ٤. EFאאאאK ٥. EFאאאאאK
٣L٢WאאאW ١. אאאאאW JאKJאאאאאאK
JאאאאKJHK٢. אאW
JאאKJאK–אאKJHK٣. אאאאאאW
JאK JאאאKJאJK
٤. אאאאאאאאאWJאאKJאאאK
JאKJHK٥. אWJאאאKJאאאאKJאאאאKJK
![Page 41: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/41.jpg)
٢٤٧אאאאאאאאא
- ٣٦ -
אאאאאאא
אאWאאאW
Kאאאאאאא •• אאאאאאאK
אאW
אאאאא
אאאWאאא٩٠٪
אאW
אאאאW
• • • אאא • א
אאW
אאאK
![Page 42: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/42.jpg)
٢٤٧אאאאאאאאא
- ٣٧ -
א
אאאאאאאאא אאא ،א א Kאאאא
אאאאאKאאאK
א אא א אאאאאא،א Kאאא
א?אK?אא
אSampleWאאאאKאSamplingWאאK
אSampling MethodWאאאאKאPopulation WאאKאאK
אSampling Unit WאאKאאאאאאK
![Page 43: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/43.jpg)
٢٤٧אאאאאאאאא
- ٣٨ -
אאSampling Techniques אא K א א?א אJudgmental Sampling?
אא א אא K ، א א א אK
١٣אאאא א א א א ، K
אאאK
א א?א אStatistical Sampling ? א א ١٤אאאאאK
אאKאא ، א אא א אא
אאאאאאKאאאאאאRisks Associated with Sampling in Auditing
אא א א١٠٠א ٪ אKאאאאאאא
אאאKאאאFאא אא Eאא،
אK
אאאאאאאאאK?א?אא،אאאא
אאאא،אאK
١٣ אאא?אWאאאאא?،،١٤١١K١٤ אאאאאK
![Page 44: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/44.jpg)
٢٤٧אאאאאאאאא
- ٣٩ -
אאא ١٥EDP Systems in Auditing א אאא אא א א א א
אאאאאאKאאאKאאאא
אא ، אא א א א א א א אאא א Kא אא
א אאא ،א א א א אאאאאאאK
א١٦Environmental Characteristics א א אא א אא א א
אKאאאאאאW
• אא אאא אא אא אאK
• א א F Eא אK
• אאאאאאK • א א א א א
אאא،אאאאאK
١٥ EDP ( Electronic Data Processing ).
١٦ אא?אאאאאא?،אאא،١٩٩٧K،?אאאא?،١٤٠٩K
![Page 45: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/45.jpg)
٢٤٧אאאאאאאאא
- ٤٠ -
אאאאא١٧Risks Associated with EDP Systems אאאאW
• אאאאאאאאאאאאאא،אK
• אאאאאאאאאאאK
• אא א א א ، א אא אאאאאK
• א אא אא א א א،אאאאK • אא אא אא
אאKאאאא١٨EDP Accounting Control Procedures
א א אא א א KאאW
١J א א General Controls Kאאא א،אW
• אאאאאאאK• אאאאK • אאאK • א،אאK
٢J אאApplication ControlsKאאא،אאאאW
• אKאאאא
١٧ אא?אאאאאא?،אאא،١٩٩٧K،
?אאאא?،١٤٠٩K١٨ ،?אאאא?،١٤٠٩K،א?אאא?،١٤٠٩K
![Page 46: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/46.jpg)
٢٤٧אאאאאאאאא
- ٤١ -
אאK• אKא
אאK • אKא،אאא
אאאאKאאאאאא١٩
، אא אא אא אW
١J אאאאAuditing Around the Computer W א א אא א Kאא א
אאאאאK
٢J אאאאAuditing Through the Computer Wא א א א א אא
אKאK
٣J אאאאאאAuditing without using the ComputerWאאאאאאא
א א א א א א א Kא،אאאאאאאK
١٩ א،?אאא?،١٤٠٩K
![Page 47: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/47.jpg)
٢٤٧אאאאאאאאא
- ٤٢ -
F٤E ٤L١WF√EאאFxEאאW
١. F Eאאא אאא
אאK٢. FEאאאאאאאא
אאאאאאאK٣. FEאאאאאK ٤. FEאאאאאאאאא
אאאאאאאK٥. FEאאאאאK
٤L٢WאאאW
١. אאאKKKKJאאאאKJאאאאאKJאKJK
٢. אW
J אאאאאאאאאא אK
J אאאאאאK J אאFEא
אK J אK
![Page 48: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/48.jpg)
٢٤٧אאאאאאאאא
- ٤٣ -
٣. אאאאאאWJאאאאאKJאאאאאאאKJאאאא،אאאאא
אאKJHK
٤. אאאW
JאאKJאK JאאאאKJאK
אאאאאאאאאא .٥
WJאאאאKJאאאאאאKJאאאאKJא،אאK
אאא אאא،אאאK
א Wא א،אא ،אאאאאK
![Page 49: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/49.jpg)
אאאאאאאא
אאאאאא
אאאã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
אאאא
א
אא
א
٢
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٢٤٧אאאאאאאאא
- ٤٤ -
אאWאאאW
אאא •• אאאא • אאאא
אאW
אאאאאא
אאאWאאא٩٠٪
אאW٦
אאאאW
• • • אאא • א
אאW
אאאK
![Page 51: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/51.jpg)
٢٤٧אאאאאאאאא
- ٤٥ -
אאWאאאא
אאא א אאא א ، א א א א א אא
א אאא אאאאKאאאאאא
K
אאאInternal Control
אאאאאאאאאאאא א אא ، א א א א،
אא،אאאאאאK
Wאאאאאאאא١J אאK٢J אאאאK ٣J אאאK ٤J אאאאאאK
אאאאאאאאאW
١- אאAccounting Controls
אאאאאאאאא א א א ، א א א
א KאאאאאאאאאאK
![Page 52: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/52.jpg)
٢٤٧אאאאאאאאא
- ٤٦ -
٢- אאאAdministrative Controls א אאא א א א
א א אא אא א אא KאאאאאאאאאאאK
אאאא ، א אא א א
אאאאK١J א א ،JJא، אא אאא
،אא،אא،אאK٢J אא א ،Jא J، א אא ، אא
אאא،אאא،אKאאא
אאאאאאאW
١J א א א ،אאאאא،
אאאאK ٢J אאאאא
א K א אאא אF א E،אאאאFאאאKE
٣J אאאאאאאKאאאאאK
٤J אKאאאK
![Page 53: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/53.jpg)
٢٤٧אאאאאאאאא
- ٤٧ -
• אאאאאאK• אאאאאK• אאאאאK • אאאK
אאאאאא
אאאאאא א א אא ، א א
א א א אא K א א א אא אא
אאאאKאא ، א אא א אא א
אאאאאאאאאK אא א אא א א א א
אא א אא Kא א אא א אאא Kאאאאאאא
אא،אאאאK
אאאא٢٠אאאW
אאאא،א،א،א،א،אאאאאאאאא،K
٢٠ ،א،١٤٠٩،?אאאא?،٣٧٢J٣٧٣K
![Page 54: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/54.jpg)
٢٤٧אאאאאאאאא
- ٤٨ -
F٥E ٥L١WF√EאאFxEאאW
١K EFאאאK٢K EFאאאאאK ٣K EFאאאאאK ٤K EFאאאאאאאא
אאK٥K EFאאאאאא
א،אאאK
٥L٢WאאאW ١K אאאאW
JאאKJאאאK
JאאאאKJHK
٢K אאאאאאW JאאKJאKJאKJHHK
٣K אאאאאאאWJאאאKJאאK J אאאKJK
٤K אאאאWJKJאאאKJאKJK
![Page 55: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/55.jpg)
٢٤٧אאאאאאאאא
- ٤٩ -
٥K אאאWJאאאאKJאאאאKJאאאאKJK
![Page 56: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/56.jpg)
٢٤٧אאאאאאאאא
- ٥٠ -
אאאאאא
אאWאאאW
• אאאא • אאאאאאאא • אאאאא
אאWאאאאאא
אאאW
אאא٩٠٪
אאW٦
אאאאW • • • אאא • א
אאW
אאאK
![Page 57: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/57.jpg)
٢٤٧אאאאאאאאא
- ٥١ -
אאאאInternal Auditing א א א א אא אא
Kאאא،אאאאאאא
אאאא٢١אאאאאאאאא
א K א א אא אא אW
• Protective ServicesKא،אאאאאK
• Evaluative ServicesKאא،אאאאאK
• Developmental Services Kא א אא אK
אאאאאאאא
אאאאאאאאאאאאאא אא אאאא Kאאא
אאאK
٢١ אאא،א?אאאאא?،١٩٨٩K
![Page 58: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/58.jpg)
٢٤٧אאאאאאאאא
- ٥٢ -
אאאאא٢٢אאאאW
١- אאאאאInternal Financial Auditingאאאאאאאא
אאאאאאאאאK٢- אאאאאאFאEInternal Management (Operational)Auditing
אאאאאאאאאאאא א א א א א
אאאאא،אKאאאא
אא א א אא אא אא K،אאאא א
אW• אאאאאאאאK• אאאאאK • ، א، ، ، א א א
אאאK • אאאK • אאאאאא
אאאKאאאאאאא٢٣א
אאאאאאאאא אא ، א אא ، א ،
אא א Kא אא אא
٢٢ ،א?אאאאאא?אאא،١٩٨٥K
٢٣ ،אאאאאאאאא،א،אאא،אא،١٩٨٩K
![Page 59: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/59.jpg)
٢٤٧אאאאאאאאא
- ٥٣ -
،אאאאאאאאK
،אא אאא א א א،אאאאאאאאאאא
אא א אא א א אאK
אאאאאאאא
• א K אא אא א א אא אאאאK
• אאKאאא، א א אא אא א،א،אא،אK
• אKאאאאאאאאאאאא،א
אK • אא אא Kאאאאאאאא
א א א א אא ، אאאאאאK
• א K אא אא א א א אא ، אאK
אאאאאאאא• א א א א
אK• אא א אא
K
![Page 60: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/60.jpg)
٢٤٧אאאאאאאאא
- ٥٤ -
F٦E ٦L١F√EאאFxEאאW
١K EFאאאאאא
אאאאאK
٢K EFאאאאאא אאאאK
٣K EFאאאאאאאאאK٤K EFאאאאאאאאאאא
،אאאאאK٥K EFאאאאאאאאK
![Page 61: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/61.jpg)
٢٤٧אאאאאאאאא
- ٥٥ -
٦L٢WאאאW١K אאאאאאאW
JKJKJKJK
٢K אWJאאאאאK
Jאאא،אאאK Jאאאא،אאאK JK
٣K אאאאאWJאאאאאאא
JאאאK Jאאאאא
אאאאK JאK٤K אאאאאאאאWJאאאאאאאאאא
אאאאאא،אאאאK
JKאאאאאאאאאאאK
J،אאאאאאאאאאאאא
אK JHK
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١- √ ٢- √ ٣- x
٤- x
٥- √
אאW
W
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אאFאאE אאW
١- x
٢- √ ٣- x
٤- x
٥- √ אאW
W١- ٢-
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- ٥٨ -
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W
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- ٥٩ -
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W
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- ٦٠ -
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W
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- ٦٢ -
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אאא،،אW،אא،א١٤٠٩K
،،،،אאאאא،אא،،١٤٠٩K
،،אאWאאאאא،א،١٤٠٠K ،،אאWאאאאא،א،١٤١١K ،אאאאאא،،
אאא،אא،אא،٢٠٣J٢٦٨،١٩٨٥K ،א،אאאאא،א،١٩٨٩אK ،K،،אאאאא،
١٩٨٩K אאא،אא،١٤١٥K ،אאאאא،؟؟؟؟١٤K ،אאאאאאאאא،
١٩٩٧K ،אאאא،١٣٨٥K אא،אא،אא،١٤٠٦K
![Page 69: كتاب المراقبة و المراجعة الداخلية](https://reader031.vdocuments.site/reader031/viewer/2022013106/577cc9ef1a28aba711a4ff0e/html5/thumbnails/69.jpg)
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- ٦٣ -
א
American Accounting Association, A Statement of Basic Auditing Concepts, Florida, ١٩٧٣. -
Champlain, J. Auditing Information Systems, John Wiley & Sons, Inc. ١٩٩٨.-
- Taylor, D. & William, G. Auditing: Integrated Concepts and Procedures, John Wiley & Sons,
Inc. ١٩٩٤.
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٢٤٧אאאא
- ٦٤ -
אאאAuditing
אאAudit Theory
אPostulates
אConcepts
אStandards
אאObjectives
אאאProcedures
אאאExternal Auditing
אאאAuditor Legal Liability
אאאLimitations of an Audit
אאאTypes of Audits
אאאאאאComplete & Partial Audits
אאאאאאאCompulsory & Optional Audits
אאאאאאContinuous & Final Audits
אאAuditing Standards
אאThe General Standards
אאאAdequate Professional Qualification
אאObjectivity & Independence
אאאDue Professional Care
אאאStandards of Field Work
אPlanning
אאAudit Program
אאSupervision & Documentation
אאאAudit Evidence
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٢٤٧אאאא
- ٦٥ -
אReporting
אאאCode of Professional Conduct
אPrinciples
אResponsibility
אThe Public Interest
אאIntegrity
אאObjectivity & Independence
אScope & Nature of Services
אאRules
אאCompliance with Standards
אAccounting Principles
אאZakat & Tax Services
אConfidentiality
אFees
אאCompetition in Fees.
אאAct Discreditable
אCommissions
אAudit Evidence
אאPhysical Examination
אאאDocumentary Evidences
אאSatisfactory Internal Control
אאאאאאא
Formal Statements by Company Officers
אאאאאא
Statements by Third Parties
אאאCalculations by the Auditor
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٢٤٧אאאא
- ٦٦ -
אא Scanning & Analyticalאאא
ReviewאאAudit Techniques
Inspectionאא
אאInquiry
אConfirmation
אSample
אSampling
אSampling Method
אPopulation
אSampling Unit
אאSampling Techniques
אאJudgmental Sampling
אאStatistical Sampling
אאאא
Risks Associated with Sampling
אאאEDP Systems in Auditing
א
Environmental Characteristics
אאאאRisks Associated with EDP Systems
אאאא
EDP Accounting Control Procedures
אאGeneral Controls
אאApplication Controls
אאאאAuditing Around the Computer
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٢٤٧אאאא
- ٦٧ -
אאאאAuditing Through the Computer
אאאאאא
Auditing without using the Computer
אאאInternal Control
אאAccounting Controls
אאאAdministrative Controls
אאאאInternal Auditing
Protective Service
Evaluative Services
Developmental Services
אאאאאInternal Financial Auditing
אאאאאאFאE
Internal Management (Operational) Auditing
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٢٤٧אאאא
אא
אאWאאאK K K K K K K K K K K K K K K K K K٢אאK K K K K K K K K K K K K K K K K K K K K K K K K K٢
אאK K K K K K K K K K K K K K K K K K K K K K K K٤אאאאK K K K K K K K K K K K K K K K K K K K K٦
אאאK K K K K K K K K K K K K K K K K K K K K K K٧אאאK K K K K K K K K K K K K K K K K K K K K K٨
אאאK K K K K K K K K K K K K K K K K K K K K K K K K٨אאאK K K K K K K K K K K K K K K K K K K K K K K K K K٩
F١EK K K K K K K K K K K K K K K K K K K K K K K K K K K١١
אאWאאאאאK K K K K K K K K K K K K١٣אאK K K K K K K K K K K K K K K K K K K K K K K K K K١٤
אאK K K K K K K K K K K K K K K K K K K K K K K K K K١٥אאאK K K K K K K K K K K K K K K K K K K K K K K K١٦אK K K K K K K K K K K K K K K K K K K K K K K K K K٢١
אאאK K K K K K K K K K K K K K K K K K K K K K٢٤אK K K K K K K K K K K K K K K K K K K K K K K K K K K K٢٤אאK K K K K K K K K K K K K K K K K K K K K K K K K K K K٢٥
F٢EK K K K K K K K K K K K K K K K K K K K K K K K K K K٢٧
אאWאאK K K K K K K K K K K K K K٢٩אאK K K K K K K K K K K K K K K K K K K K K K K K K٣٠
אאK K K K K K K K K K K K K K K K K K K K K٣٣F٣EK K K K K K K K K K K K K K K K K K K K K K K K K K K٣٥
אאאWאאאאK K K K K K K K K K K K K K K٣٦
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אK K K K K K K K K K K K K K K K K K K K K K K K K K٣٧אאK K K K K K K K K K K K K K K K K K K K٣٧
אאK K K K K K K K K K K K K K K K K K K K K K K K K٣٨אאאאאאK K K K K K K K K K K K K K٣٨
אאאK K K K K K K K K K K K K K K K K K K K K K K K٣٩אK K K K K K K K K K K K K K K K K٣٩
אאאאאK K K K K K K K K K K K K٤٠אאאאK K K K K K K K K K K K K K K K K K٤٠אאאאאאK K K K K K K K K K K K K K K K٤١
F٤EK K K K K K K K K K K K K K K K K K K K K K K K K K K٤٢
אא
אאWאאאאK K K K K K K K K K K K K K K K K٤٥אאאK K K K K K K K K K K K K K K K K K K K K K K K٤٥
אאאK K K K K K K K K K K K K K K K K K K K K K K٤٥אאאK K K K K K K K K K K K K K K K K K K K K K K K٤٦
אאאK K K K K K K K K K K K K K K K K K K K K٤٦K K K K K K K K K K K K K K K K K K K K K K K K K K٤٧
אאאאאאK K K K K K K K K K K K K K٤٧אאאאK K K K K K K K K K K K K K٤٧
F٥EK K K K K K K K K K K K K K K K K K K K K K K K K K K٤٨
אאWאאאאK K K K K K K K K K K K K K K K K K K K٥٠אאאאK K K K K K K K K K K K K K K K K K K K K K K٥١אאאאK K K K K K K K K K K K K K K K K K K K K K K٥١אאאאאאאאK K K K K K K K K K K K K K K K K٥١
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אאאאאK K K K K K K K K K K K K K K K K K K K K K K K٥٢אאאאK K K K K K K K K K K K K K K K K K K K K٥٢אאאאאאאאK K K K K K K K K K K K K K K K٥٢
אאאאאאאאK K K K K K K K K K K K K K٥٣אאאאאאאאK K K K K K K K K K K K K K K٥٣
F٦EK K K K K K K K K K K K K K K K K K K K K K K K K K K٥٤
אK K K K K K K K K K K K K K K K K K K K K K K K K٥٧אאK K K K K K K K K K K K K K K K K K K K K K K K K K٦٢
אK K K K K K K K K K K K K K K K K K K K K K K K K٦٤
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אאאאאא
אאFאEא
GOTEVOT appreciates the financial support provided by BAE SYSTEMS