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توثيق نظام الرقابة الداخلية

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27 يونيو 2021

الرئيسية توثيق نظام الرقابة الداخلية

+حجم الخط-

إن الهدف من توثيق نظام الرقابة الداخلية في أي منشأة ما، هو تمكن المنشأة من توفير سجل للرقابة الداخلية بصورة دائمة ويتم ذلك من خلال اتباع الآتي.

١-حفظ السجلات:إن حفظ السجلات والمستندات مهم جدا للمراجع وذلك للأسباب التالية.

أ-مساعدة المراجع على مراجعة وتقييم نظام الرقابة الداخلية للمنشأة

ب-تحديد نقاط الضعف في نظام الرقابة الداخلية للمنشأة ورفع ذلك إلى العميل وإدارة المنشأة

ج-تصميم برنامج المراجعة الملائم والمناسب بناء على تقييم نظام المراجعة الداخلية المتبع في المنشأة

٢-الرجوع إلى السجل الدآئم لنظام الرقابة الداخلية يساعد المراجع من تحديد ما اذا كان تنفيذ الرقابة الداخلية تتم بشكل ملائم ومناسب داخل المنشأة.

٣-وجود سجل دائم للرقابة الداخلية يساعد فريق المراجعة المحتملين في المستقبل والذين لم يكن لديهم فكرة عن نشاط وشؤم المنشأة والذين قد يمكن أن توكل اليهم مهمة القيام بعملية المراجعة.

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عن طريق المحرر بالاسفل يمكنك اضافة تعليق متطور كتعليق بصورة او فيديو يوتيوب او كود او اقتباس فقط قم بادخال الكود او النص للاقتباس او رابط صورة او فيديو يوتيوب ثم اضغط على الزر بالاسفل للتحويل قم بنسخ النتيجة واستخدمها للتعليق

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