The study aims to examine the extent of Syrian Auditor awareness for the factors
affecting the Internal Control Risk. For this purpose, a field survey conducted using a
questionnaires a sample of Auditors with whom the Researcher had contact. A num
ber of
\56\ questionnaires were distributed, out of which \34\ were filled and returned back to the
Researcher. Data analysis showed the following:
There is a consensus on the clauses covering the three aspects of the Internal Control
Risk : (Control Environment, Accounting System, Control Procedures); additionally, there
is a kind of reservation by those auditors about many statements regarding to the Control
Environment which are: methods of determining authority and responsibility, policies of
individuals management and training programs set for them, and external influences
affecting enterprise's operations and policies.
This paper seeks to assess the extent to which the auditing profession in Syria
depends on risk assessment. This study starts by analyzing the importance of the risk
approach and its implications for contemporary auditing. The study intends to exam
ine to
what extent, if at all, the Syrian auditing profession takes the assessment of auditing risk
factor into consideration and the correlation, if any, between risk and other related factors
such as business risk, assessment risk, and control risk. To this end, the researcher designs
a questionnaire and sends it to 100 auditors through the Association of Syrian Certified
Accountants. 51 questionnaires are properly filled. To analyze data, SPSS package has
been used. The results have clearly confirmed the hypothesis that the auditing profession in
Syria does not depend on risk assessment.
