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https://dspace.univ-ouargla.dz/jspui/handle/123456789/7001
Title: | اختبار فاعلية نظام الرقابة الداخلية في المؤسسة باستخدام أسلوب المعاينة الإحصائية Testing the effectiveness of the internal control system of the enterprise using the statistical sampling method |
Authors: | صديقي مسعود خمقاني محمد حسان |
Keywords: | internal control statistical sampling the level of confidence the exceptions |
Issue Date: | Jun-2014 |
Series/Report no.: | numéro 5 2014; |
Abstract: | Internal control of the enterprise is getting more attention lately especially with the appearance of different laws and standards from local and international specialized institutions. These laws define the responsibility of auditor in assessing the internal control system for audit planning and for designing its programs in order to reduce the related risks. This study discusses one of the most important statistical methods used to assess the effectiveness of internal control system of the enterprise, which is the statistical sampling. The main results are emphasizing on the auditor to urge the administration toward an investigation of discovered and potential errors, and to make any necessary adjustment. |
Description: | Algerian business performance review |
URI: | http://dspace.univ-ouargla.dz/jspui/handle/123456789/7001 |
ISSN: | 1938-2170 |
Appears in Collections: | numéro 05 2014 V3 n1 |
Files in This Item:
File | Description | Size | Format | |
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ABPR0510.pdf | 216,05 kB | Adobe PDF | View/Open |
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