Evaluating and measuring the internal control system in light of local and international auditing standards

Abstract

The study aimed to define the theoretical framework for the internal control system in the light of studies, research and recent publications by touching on the concept of the internal control system, its objectives, importance, constituents and types in general, and exposure to the components of the internal control system in light of the requirements and standards of domestic and international auditing related to the internal control system, In addition to studying and evaluating the internal controlsystem in the Circle Erbil Health Department to know the availability of local audit requirements in it and the extent of its compatibility with international auditing standards to identify the shortcomings in this system and determine the most important procedures Take it to avoid it. The study generally tries to answer the following questions: Does Circle Erbil Health Department follow proper internal control procedures?Are the control procedures followed in conformity with the laws, regulations, and instructions, and are they in compliance with local and international auditing standards? The study hypothesis is as follows: There are indicators in the performance of the internal control system in the Circle Erbil Health Department that comply with the auditing standards. To achieve the goals of the research, the descriptive approach was adopted to cover the theoretical aspect of the study and the applied approach in evaluating the internal control system in the Department of Health, Erbil. The study reached many conclusions and suggested many recommendations. Among the most important conclusions reached by thestudy issued by many international bodies and organizations Several standards and guidelines, which touched on the components and elements of the internal control system due to its importance, as studies indicate that a quarter of the international auditing standards addressed aspects related to the internal control system.