After the collapse of major international companies, the attention has been increased
to provide appropriate mechanisms to reduce the causes of these collapses. Some of
these causes were related to fraud in financial reporting. One of the used
mec
hanisms is the audit committee which plays the role of supervisor in the
companies.
The objective of this research is to study the role of audit committees in reducing
fraud in the Syrian public companies, and to achieve this goal, the researcher has
prepared questionnaire which has been distributed to some members of audit
committees in the Syrian public companies and some external auditors, the
questionnaire has included audit committees’ characteristics and their tasks which
would reduce fraud. The researcher has found that audit committees’ characteristics
and their tasks reduce fraud according to the research samples.
This study aimed to show the extent of the contribution of audit committees in strengthening Sharia Control in Syrian Islamic banks, to achieve this goal the researcher prepared a questionnaire was distributed to a number of internal Sharia Auditor a
nd staff management of banking operations in Syrian Islamic banks, the study concluded that the functions of the Audit Committee affect strengthen Sharia Control in Syrian Islamic banks and so from the standpoint of my sample study, the study concluded a series of recommendations including the need for the guidance of the audit Committee in the Islamic banks to activate and the role of the Sharia internal audit function in the legitimate Islamic banks in Syria to maintain the reputation of the bank and its commitment to the provisions of Islamic Sharia.
تعد مشكلة التضليل في التقارير المالية و تحديد العوامل المؤثرة في اكتشافه أمرًا ذا أهمية
خاصة في الوقت الحالي، و ذلك بعد ظهور مشاكل مالية في عدد من كبرى منشآت الأعمال
على المستوى العالمي، الأمر الذي ارتبط بمصداقية مهنة المراجعة.
يتناول هذا البحث در
اسة و تحليل مسؤولية المراجع الخارجي عن اكتشاف التضليل في
التقارير المالية، و تحديد العوامل المؤثرة في اكتشافه من قبل مراجع الحسابات.
This study aimed to identify the extent of auditors’ commitment by assessment
risks of material misstatements at financial statement level. To achieve the study objective
a questionnaire was developed that included sub-components of the risks of ma
terial
misstatements at financial statements level represented by Inherent Risks (IR) and Control
Risks (CR); to identify the extent of auditors’ commitment by assessment risks of material
misstatements at financial statement level within the research community represented by
accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS).
The questionnaires were distributed to a sample of accredited auditors, and then the results
were analyzed and the hypotheses were checked using Statistical Package for Social
Sciences (SPSS) -version No. 21.
The study concluded that there is a high commitment to assess Control Risks (CR) at
financial statement level, while having a moderate commitment to assess Inherent Risks
(IR) at financial statement level.
The study aimed to identify the extent of auditors’ response to
assessed risks of material misstatement due to fraud. To achieve the
study objective a questionnaire was developed that included the most
important audit procedures designed as respon
ses to assessed risks of
material misstatement due to fraud which are classified according to
the International Auditing Standards into two main groups: overall
responses at financial statement level, and other ones at assertion level;
to identify the extent of auditors’ response to those risks within the
research community represented by accredited auditors at Syrian
Commission on Financial Markets and Securities (SCFMS).
