دور التدقيق الداخمي في كشف الأخطاء والغش المحاسبي

Abstract

Internal audit is considered one of the most important functions in the economic institution, due to the sensitive role it plays in discovering accounting errors, and by conducting a field study in Alban Arib - Ain Olander state - we were able to do so. To derive a set of results that prove that the internal audit in Arab Milk contributes significantly. Effective in protecting the property of the institution through the smooth running of the audit process, and the internal auditor was keen on early detection of errors and deviations in all operations, in addition to providing a set of directives and instructions for dairy products.