دور المراجعة الداخلية في تحسين القوائم المالية

Abstract

This memorandum aims to study the role of internal audit in Improving the financial statements by addressing the main problem that revolves around the quality of financial statements, where we have addressed the subject from its various theoretical aspects, starting with identifying internal audit, then identifying the financial statements and also addressing the quality of financial statements, To achieve the objectives of this study, we have prepared a questionnaire form and then used it with a group of account governors and accounting xperts, and the data obtained from the questionnaire form were analyzed using the statistical analysis program SPSS, and the study found that there is a relationship between internal audit and the quality of financial statements.