The Extent of Syrian Auditor Awareness for the Factors Affecting the Internal Control Risk


Abstract in English

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 number 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.

References used

Bedard ,J., and L. Graham "The Effects of Decision Aid Orientation on Risk Factor Identification and Audit Test Planning" Auditing: A journal of practice& theory , Vol.21, No.2,2002,pp39-56
Srinidhi ,B., and M. Vasarhelyi "Auditor Judgment Concerning Establishment of Substantive Tests Based on Internal Control Reliability" Auditing: A journal of practice& theory, Vol.5, No.2,1986, PP 64-76

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