دور محافظ الحسابات في حماية ممتلكات المؤسسة -دراسة حالة

Abstract

"This study aims to examine the role of the auditor in protecting the institution’s property, through the oversight procedures stipulated by the external audit profession within the framework determined by the auditor profession. On this basis, the research sheds light on the reality of the practice of maintaining accounts, its services, responsibilities and tools, taking into account that external auditing is an independent profession carried out by an independent person in his name and responsibility, and that the facilities and properties are of great importance and bring future benefits to the institution, and to achieve Objective of the study: We studied a field case of the urban and peri-urban transport company ETUSAT. We defined the institution and summarized its various functions in a comprehensive organizational structure. We also presented the company’s activity and its various properties, which are the focus of the research. In order to reach the objectives of our study, the internal control system must be addressed. And his assessment of the importance of this stage in implementing the external audit process of the institution’s properties. A set of results were reached, the most important of which is that the auditor follows clear procedures that enable him to perform his important and effective role in preserving the institution’s property and reducing the effects of financial and administrative corruption. Through these results, we recommend that institutions should rely on appointing the auditor, pay attention to his reports, not neglect them, and take the recommendations and solutions proposed by him. "