Basically the aim of this study is to study the integration of the Total quality management system (TQM) and the Theory of Constraints (TOC) and focus on the positive effects of this integration for the purpose of reducing cost and improving achievem
ent, In order to achieve this primary objective, The researcher studied the intellectual frame and scientific rooting for each of the Total quality management (TQM) and the theory of constraints (TOC) from the perspective of reducing cost and improving achievement.
The researcher designed questionnaire aimed to execute field study to test hypotheses, The study population consisted of a group of industrial companies working in the Syrian Arab Republic, The questionnaire was directed to each of: (Executive Director, Production Manager, Quality Manager, Quality inspectors, CFO, Cost accountants) for each company.
This study aimed to identify the importance of the use of analytical procedures in the
audit process through the discovery of the audit and the auditor to draw the attention of
potential risk of errors, and to show the role of analytical procedures
in reducing the cost of
the audit process, thus improving the completion of the audit process. To achieve the
objectives of the study have been identified in the theoretical side of the search on the
concept and importance and methods of analytical procedures, and the field side to find a
sample of auditors working in the Syrian Arab Republic accounts included, the number of
the final sample and approved for the purposes of research and analysis (60) auditor factor.
The study concluded the importance of using analytical procedures to reduce the potential
risk of audit, as well as effective role in reducing the cost of the audit process.
تهدف هذه الدراسة إلى معرفة دور القياس المقارن في المنشآت الخدمية الذي يعتبر كأحد المداخل الحديثة لتقييم وتحسين الأداء
