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Title: مراجعة ورقابة داخلية
Description: محاسبة مراجعة ورقابة داخلية من السعودية
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 ‫א‬‫א‬‫א‬
ã¹]‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬‫א‬

٢٤٧

 ‫א‬


 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬    ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬???‫א‬‫א‬‫א‬?‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬
 K‫א‬



‫א‬‫א‬‫א‬‫א‬













 


 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



 ‫א‬    ، ‫א‬  ‫א‬  ‫א‬ ‫א‬  
‫א‬ ‫א‬  ‫א‬ ‫א‬  K  ‫א‬     

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ 



‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬   ،‫א‬

    ‫א‬ ‫א‬   ‫א‬   K‫א‬  ‫א‬ ‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬ ‫א‬‫א‬  E‫א‬F ‫א‬  ‫א‬ ‫א‬‫א‬    
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ، ‫א‬




‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ 

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬
 ،‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬

‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬  ،‫א‬‫א‬   ‫א‬  

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬ •

 ‫א‬‫א‬ •

 


 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬


W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ‫א‬‫א‬‫א‬
ã¹]‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬

١

-٥-

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬


 ٤W‫א‬‫א‬


W‫א‬‫א‬‫א‬‫א‬
 •
 •

‫א‬‫א‬‫א‬ •

‫א‬ •


 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

-١-

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
 Definition of Auditing‫א‬‫א‬
 ‫א‬   ‫א‬‫א‬  ‫א‬       ‫א‬‫א‬
F‫א‬‫א‬‫א‬   ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K١‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬

  ‫א‬‫א‬       ،    ‫א‬‫א‬


 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 F ‫א‬      ‫א‬‫א‬  ‫א‬  ، ‫א‬‫א‬  ‫א‬

 ‫א‬ ‫א‬ E‫א‬ ، ‫א‬ ، ‫א‬‫א‬ F ‫א‬ ‫א‬ E‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K
 ‫א‬ ‫א‬‫א‬     ، ‫א‬‫א‬  ‫א‬   ‫א‬
‫א‬‫א‬ K‫א‬،،‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬

‫א‬ ،  ٨٠٠{٠٠٠  ‫א‬  ‫א‬ ‫א‬   ‫א‬‫א‬   

‫א‬،، ‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬K‫א‬،

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬   ‫א‬ ‫א‬‫א‬

  K‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬    
‫א‬، ٨٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬

 K٢‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


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A Statement of Basic Auditing Concepts, Florida: American Accounting Association, ١٩٧٣
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 ‫א‬‫א‬‫א‬‫א‬،

  ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬   W ‫א‬ ‫٢
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‫א‬‫א‬‫א‬‫א‬EF K٣
K

 K‫א‬‫א‬‫א‬EF K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬W٢L٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬ J 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬J K‫א‬‫א‬J 

K‫א‬‫א‬‫א‬‫א‬J 
 KJ 

- ٢٧ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

W‫א‬‫א‬‫א‬‫א‬ K٣

K‫א‬‫א‬

K 

 K‫א‬‫א‬



K

‫א‬‫א‬‫א‬‫א‬‫א‬


 K‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K

K
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤

 W‫א‬‫א‬
K‫א‬‫א‬

K 

 K‫א‬

K 

 K‫א‬‫א‬

K 

 KH

K 

:‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥



K‫א‬‫א‬‫א‬‫א‬‫א‬J 

 K‫א‬‫א‬‫א‬‫א‬J 

 ‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬

 KHJ 

- ٢٨ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 ‫א‬‫א‬


‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٤W‫א‬‫א‬


W‫א‬‫א‬‫א‬‫א‬
 •
 •

‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬


- ٢٩ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬



‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬،‫א‬
  ‫א‬   KE‫א‬‫א‬ ‫א‬   F ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬    ، ‫א‬    ‫א‬  ‫א‬    ‫א‬

 K‫א‬‫א‬K‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬
 ‫א‬  K  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬       ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬

 K
Types of Audit Evidence ١١‫א‬‫א‬



Physical Examination ‫א‬‫א‬‫א‬‫א‬‫ א‬K١

‫א‬ K‫א‬‫א‬‫א‬‫א‬

K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬ ، ‫א‬ ، ‫א‬    ‫א‬  ‫א‬   

  ‫א‬  ‫א‬ ‫א‬‫א‬     K‫א‬ ، ‫א‬ ، ‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬،‫א‬

‫א‬‫?א‬،K١٤١١،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،‫א‬‫א‬١١

- ٣٠ -

 K١٤٠٩،?‫א‬‫א‬

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

،‫א‬‫א‬‫א‬‫א‬



  K           ‫ א‬ 
‫א‬، ‫א‬‫א‬

 ‫א‬ ‫א‬    ‫א‬ ‫א‬  ‫א‬  K ‫א‬ 

 K‫א‬‫א‬
Documentary Evidences ‫א‬‫א‬‫ א‬K٢

  K‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬   ‫א‬‫א‬

‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬K‫א‬‫א‬،

 ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬K‫א‬
 W‫א‬‫א‬ K‫א‬‫א‬

،‫א‬،‫א‬‫א‬، ‫א‬ ‫א‬‫א‬‫א‬‫ א‬J 
 K‫א‬

،‫א‬،‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫ א‬J 
 K‫א‬

  ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،

‫א‬‫א‬      ‫א‬    ‫א‬ ‫א‬‫א‬   K‫א‬

 K‫א‬‫א‬
Satisfactory Internal Control ‫א‬‫א‬ K٣

‫א‬     ، ‫א‬    ‫א‬  ‫א‬‫א‬    

‫א‬‫א‬K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫א‬ ‫א‬  ‫א‬   ‫א‬‫א‬ ‫א‬    ،
‫א‬،K‫א‬‫א‬‫א‬
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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

  K    ‫א‬  ‫א‬   ،  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


Formal Statements by Company   ‫א‬ ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬‫ א‬K٤
Officers

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬ ‫א‬ ‫א‬   K   ‫א‬‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬    K‫א‬ ‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 K‫א‬

Statements by Third Parties ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٥

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬،‫א‬‫א‬

 Calculations by the Auditor ‫א‬‫א‬‫א‬‫א‬‫ א‬K٦

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬ ،   ‫א‬ ‫א‬   ‫א‬‫א‬   K‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬

 Scanning & Analytical Review ‫א‬‫א‬‫ א‬K٧

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

F ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬   K‫א‬   ‫א‬ 

‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

‫א‬،‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬

 


 Audit Techniques ١٢‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬

‫א‬    K‫א‬   ‫א‬‫א‬  ‫א‬ ‫א‬    

 K‫א‬‫א‬‫א‬‫א‬‫א‬

 

 Physical Examination‫א‬‫١
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א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ 

‫א‬‫א‬     ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬   K ‫א‬ 

‫א‬‫א‬‫א‬K

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

   ‫א‬‫א‬     ‫א‬‫א‬    ‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬  ،‫א‬،‫א‬‫א‬

 K
 

‫א‬‫?א‬،K١٤١١،?‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫?א‬،‫א‬‫א‬١٢

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 K١٤٠٩،?‫א‬‫א‬

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

Inquiry ‫א‬‫א‬
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‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬


 E‫א‬‫א‬‫א‬،‫א‬‫א‬‫،א‬‫א‬‫א‬F
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 K‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
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K‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬EF
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W‫א‬‫א‬‫א‬W٢L٣
W‫א‬‫א‬‫א‬‫א‬‫١
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 KHJ K‫א‬‫א‬–K‫א‬J K‫א‬‫א‬J 
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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٤

 K‫א‬‫א‬‫א‬J K‫א‬‫א‬J 
 KHJ K‫א‬J 
 W‫א‬
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،K١٩٩٧،‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬‫א‬١٦

 K١٤٠٩،?‫א‬‫א‬‫א‬‫?א‬

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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

١٧

Risks Associated with EDP Systems 

‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬

‫א‬   ،   ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬  ‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬  ‫א‬‫א‬   •


K‫א‬‫א‬‫א‬،‫א‬

    ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ •
 K‫א‬‫א‬
EDP Accounting Control Procedures ١٨‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KGeneral Controls  ‫א‬‫א‬ J ١
W،‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

K‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫• א‬

K‫א‬،‫א‬‫• א‬

‫א‬KApplication Controls ‫א‬‫א‬ J ٢
W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬K‫א‬ •

،K١٩٩٧،‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫?א‬‫א‬‫א‬١٧

 K١٤٠٩،?‫א‬‫א‬‫א‬‫?א‬

 K١٤٠٩،?‫א‬‫א‬‫א‬?،‫א‬K١٤٠٩،?‫א‬‫א‬‫א‬‫?א‬،١٨

- ٤٠ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 K‫א‬‫א‬

‫א‬K‫א‬ •

K‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬K‫א‬ •

 K‫א‬‫א‬‫א‬‫א‬

 ١٩‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬  ‫א‬‫א‬     ‫א‬‫א‬
 W‫א‬

 WAuditing Around the Computer ‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬   ‫א‬ K ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 WAuditing Through the Computer ‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬  ‫א‬ ‫א‬     ‫א‬   ‫א‬ ‫א‬‫א‬ 
 K‫א‬K‫א‬


 WAuditing without using the Computer‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬   ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬ 

K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K



- ٤١ -

 K١٤٠٩،?‫א‬‫א‬‫א‬?،‫א‬١٩

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

E٤F
 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٤


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E F
...
٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬E

F
...
٤

K‫א‬‫א‬‫א‬‫א‬‫א‬E

F
...
١

K‫א‬‫א‬‫א‬‫א‬J 

K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬J 

 KJ 
 W‫א‬
...
٣

 K‫א‬‫א‬‫א‬‫א‬‫א‬J 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬

 KHJ 


 W‫א‬‫א‬‫א‬
...
٥

 W

K‫א‬‫א‬‫א‬‫א‬J 

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 

 K‫א‬،‫א‬‫א‬J 

،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
،‫א‬     ،‫א‬‫א‬  ‫א‬ ‫א‬   W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬
ã¹]‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬

٢

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬ •

 ‫א‬‫א‬‫א‬‫א‬ •


 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬


W‫א‬‫א‬‫א‬‫א‬
 •
 •

‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

- ٤٤ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 



‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬

   ، ‫א‬ ‫א‬ ‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K


Internal Control ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،  ‫א‬  ‫א‬ ‫א‬   ‫א‬ ،   ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫ א‬J ١

K‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤

 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Accounting Controls‫א‬‫١- א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬  ‫א‬   ، ‫א‬  ‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬‫א‬‫א‬
- ٤٥ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









Administrative Controls ‫א‬‫א‬‫א‬

-٢

     ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ 

‫א‬ K‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬    ‫א‬  ‫א‬ ‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬
‫א‬  ، ‫א‬     ‫א‬‫א‬ ‫א‬ ‫א‬   

 K‫א‬‫א‬‫א‬‫א‬

‫א‬ ،‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ J   J   ، ‫א‬ ‫ א‬J ١
 K،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬

، ‫א‬ ‫א‬‫א‬ ، ‫א‬‫א‬  J ‫א‬   J   ، ‫א‬‫א‬ ‫ א‬J ٢
 K‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬

 ‫א‬‫א‬‫א‬


 ‫א‬‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬

  ‫א‬     ‫א‬  ‫א‬  J ١
،‫א‬‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
، E‫א‬  F ‫א‬ ‫א‬‫א‬‫א‬   ‫א‬  K ‫א‬ 
KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬K‫א‬ J ٤

- ٤٦ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬ •

K‫א‬‫א‬‫א‬‫א‬‫א‬ •

K‫א‬‫א‬‫א‬ •


 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

   ‫א‬  ‫א‬ ‫א‬‫א‬    ، ‫א‬ ‫א‬   
  ‫א‬ ‫א‬ ‫א‬      K‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬   ، ‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬‫א‬ ‫א‬  

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬

‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬    K ‫א‬‫א‬ ‫א‬  ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬

 K‫א‬‫א‬

 ٢٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

،‫א‬،‫א‬،‫א‬،‫א‬، ‫א‬‫א‬‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 K٣٧٣J ٣٧٢،?‫א‬‫א‬‫א‬‫?א‬،١٤٠٩،‫א‬،٢٠

- ٤٧ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









E٥F
 W‫א‬‫א‬ExF‫א‬‫א‬E√FW١L٥
 K‫א‬‫א‬‫א‬EF K١
K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢

K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥

 ‫א‬،‫א‬
 K‫א‬‫א‬
W‫א‬‫א‬‫א‬W٢L٥
 W‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬‫א‬J 

 K‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 KHJ 

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢

 KHHJ K‫א‬J K‫א‬J K‫א‬‫א‬J 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
K‫א‬‫א‬J K‫א‬‫א‬‫א‬J 

KJ K‫א‬‫א‬‫ א‬J 

 W‫א‬‫א‬‫א‬‫א‬ K٤

 K‫א‬‫א‬‫א‬J KJ 
 KJ K‫א‬J 

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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 W‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 

 K‫א‬‫א‬‫א‬‫א‬J 
 KJ 

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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 ‫א‬‫א‬


‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬


 ٦W‫א‬‫א‬


W‫א‬‫א‬‫א‬‫א‬
 •
 •

‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬


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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 Internal Auditing ‫א‬‫א‬‫א‬‫א‬

‫א‬    ‫א‬   ‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 ٢١‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬   K‫א‬   

 W‫א‬

‫א‬،‫א‬KProtective Services •
 K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬‫א‬KEvaluative Services •
K‫א‬‫א‬

‫א‬ ‫א‬   ‫א‬‫א‬  KDevelopmental

Services  

•

 K‫א‬


 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬

 K١٩٨٩،?‫א‬‫א‬‫א‬‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬٢١

- ٥١ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 ٢٢‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 Internal Financial Auditing‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١

 Internal Management (Operational)AuditingE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬  ‫א‬‫א‬   ‫א‬ ‫א‬   ‫א‬  ‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ 
،‫א‬‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

K‫א‬‫א‬‫א‬‫א‬‫א‬ •

،‫א‬،،،‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬

 ٢٣‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬   ،  ‫א‬  ‫א‬‫א‬ ، ‫א‬   ،
‫א‬       ‫א‬‫א‬ ‫א‬‫א‬     K‫א‬‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬،?‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?،‫א‬٢٢

 K١٩٨٥

،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢٣

 K١٩٨٩،‫א‬‫א‬‫א‬،‫א‬‫א‬،

- ٥٢ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬     ‫א‬      
 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬ ‫א‬‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬  K‫א‬  •
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬  ، ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬  K‫א‬ ‫• א‬
K‫א‬،‫א‬،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬

K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫• א‬
 ‫א‬  ‫א‬ ‫א‬‫א‬   ،   ‫א‬   ‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬  ،   ‫א‬ ‫א‬ ‫א‬   ‫א‬‫א‬ ‫א‬‫א‬   K‫• א‬

K‫א‬‫א‬


 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬ ‫א‬        ‫א‬   ‫• א‬
 K‫א‬

‫א‬‫א‬       ‫א‬     ‫א‬   ‫• א‬

 K

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 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









E٦F
 W‫א‬‫א‬ExF‫א‬‫א‬E√F١L٦

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١

 K‫א‬‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢

 K‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬‫א‬،‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥


- ٥٤ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 W‫א‬‫א‬‫א‬W٢L٦
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١
 KJ KJ 

 KJ KJ 
 W‫א‬ K٢



K‫א‬‫א‬‫א‬‫א‬‫א‬J 

K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬J 
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬J 

 KJ 

 W‫א‬‫א‬‫א‬ ‫א‬‫א‬ K٣


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 

K‫א‬‫א‬‫א‬J 

 ‫א‬‫א‬‫א‬‫א‬‫א‬J 
K‫א‬‫א‬‫א‬‫א‬
 K‫א‬J 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،

 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬KJ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬

 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬

 KHJ 

- ٥٥ -

 ‫א‬‫א‬

 ٢٤٧

 

 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬

 

 









 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 K‫א‬‫א‬‫א‬

J 


K‫א‬‫ א‬J 


 K‫א‬‫א‬‫א‬‫א‬‫א‬ J 


 K J 


- ٥٦ -

 


 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



 ‫א‬
 E‫א‬‫א‬F‫א‬‫א‬
 W‫א‬‫א‬
√
√
x
x
√

-١
-٢
-٣
-٤
-٥

 W‫א‬‫א‬
 W


  J ١
 J ٢

 J ٣
 J ٤
 J ٥
E‫א‬‫א‬F‫א‬‫א‬

W‫א‬‫א‬
x -١
√ -٢
x -٣
x -٤
√ -٥
W‫א‬‫א‬
 W
  -١

 -٢

-٥٧-

 


 ٢٤٧
 



 ‫א‬‫א‬‫א‬




 


 

 -٣
 -٤
 -٥
E‫א‬‫א‬F‫א‬‫א‬
W‫א‬‫א‬
x
√
x
x
x

-١
-٢
-٣
-٤
-٥

W‫א‬‫א‬
 W
  -١
 -٢
 -٣
 -٤
 -٥

- ٥٨ -



 


 ٢٤٧
 



 ‫א‬‫א‬‫א‬




 


 

E‫א‬‫א‬‫א‬F‫א‬‫א‬
 W‫א‬‫א‬
√
√
√
√
x

-١
-٢
-٣
-٤
-٥



W‫א‬‫א‬
 W
  -١
 -٢

 -٣
 -٤

 -٥



- ٥٩ -



 


 ٢٤٧
 



 ‫א‬‫א‬‫א‬




 


 

E‫א‬‫א‬F‫א‬‫א‬
W‫א‬‫א‬
√
√
x
√
√

-١
-٢
-٣
-٤
-٥

W‫א‬‫א‬
 W
  -١

 -٢
 -٣

 -٤
 -٥
E‫א‬‫א‬F‫א‬‫א‬
W‫א‬‫א‬
 x
x
√
√
x

- ٦٠ -

-١
-٢
-٣
-٤
-٥

 


 ٢٤٧
 



 ‫א‬‫א‬‫א‬




 


 


W‫א‬‫א‬
 W
  -١
 -٢
 -٣

 -٤
‫٥- د‬

- ٦١ -

 ‫א‬‫א‬


 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



 ‫א‬

،‫א‬‫א‬،‫א‬W‫א‬‫א‬‫א‬،،‫א‬

 K١٤٠٩

‫،א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،،،،

 K١٤٠٩،

 K١٤٠٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬،،

 K١٤١١،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬،،

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،،

 K١٩٨٥،٢٦٨J ٢٠٣،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬

 K١٩٨٩،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬

،‫א‬‫א‬‫א‬،،‫א‬‫א‬K،
 K١٩٨٩

K١٤١٥،‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫٤١؟؟؟؟‬،‫א‬‫א‬،‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬

 K١٩٩٧

K١٣٨٥،‫א‬‫א‬،‫א‬‫א‬

K١٤٠٦،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬

-٦٢-

 ‫א‬‫א‬


 ٢٤٧

 

 ‫א‬‫א‬‫א‬

 



 ‫א‬





American Accounting Association, A Statement of Basic Auditing Concepts, Florida,
-١٩٧٣
...
Auditing Information Systems, John Wiley & Sons, Inc
...
& William, G
...


- ٦٣ -

 ‫א‬

 ٢٤٧
 ‫א‬‫א‬‫א‬




Auditing

 
 

 ‫א‬

Audit Theory

 ‫א‬‫א‬
 ‫א‬‫א‬

Postulates

 ‫א‬

Concepts

 ‫א‬

Standards

 ‫א‬

Objectives

 ‫א‬‫א‬

Procedures

 ‫א‬‫א‬‫א‬

External Auditing

 ‫א‬‫א‬‫א‬

Auditor Legal Liability

 ‫א‬‫א‬‫א‬

Limitations of an Audit

 ‫א‬‫א‬‫א‬

Types of Audits

 ‫א‬‫א‬‫א‬

Complete & Partial Audits

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Compulsory & Optional
Audits
Continuous & Final Audits

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Auditing Standards

 ‫א‬‫א‬

The General Standards

 ‫א‬‫א‬

Adequate Professional
Qualification
Objectivity & Independence

 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬

Due Professional Care

 ‫א‬‫א‬‫א‬

Standards of Field Work

 ‫א‬‫א‬‫א‬

Planning

 ‫א‬

Audit Program
Supervision & Documentation
Audit Evidence

 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬

- ٦٤ -

 ‫א‬

 ٢٤٧
 ‫א‬‫א‬‫א‬



 
 



Reporting

 ‫א‬

Code of Professional Conduct

 ‫א‬‫א‬‫א‬

Principles

 ‫א‬

Responsibility

 ‫א‬

The Public Interest

 ‫א‬

Integrity

 ‫א‬‫א‬

Objectivity & Independence

 ‫א‬‫א‬

Scope & Nature of Services

 ‫א‬

Rules

 ‫א‬‫א‬

Compliance with Standards

 ‫א‬‫א‬

Accounting Principles

 ‫א‬

Zakat & Tax Services

 ‫א‬‫א‬

Confidentiality

 ‫א‬

Fees

 ‫א‬

Title: مراجعة ورقابة داخلية
Description: محاسبة مراجعة ورقابة داخلية من السعودية
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