دور التدقيق الخارجي في تدنية المخاطر المالية

Abstract

This Study aims to identify the role of external audit in minimizing financial risks in economic institutions , where the first was addressed in the theoretical and practical framework of external audit in a addition to the most important steps and procedures to be followed during the implementation of the audit task ,and we also dealt with the second degree issue of financial risks to which institutions are exposed economic and how to manage it ,and identify the most important types strategies used to manage it. This theoretical study was supported by an applied study conducted on a sample of financial managers by distributing a questionnaire to them, and using the statistical analysis program(SPSS) in analyzing data and testing hypotheses. Externals in the sample under study with generally acceepted auditing procedures in minimizing the financial risks that affected by the economic enterprise