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.
