مساهمة التدقيق الداخلي في تسيير المخزونات للمؤسسات الاقتصادية دراسة حالة لمصنع الاسمنت ببني صاف

Abstract

This Study Aimed To Determine The Role Of The Internal Auditor In Inventory Control, For That The Analytical Descriptive Approach Was Relied Upon By Showing The Most Important Variables Of The Study Represented In Internal Auditing And Inventory Control, In Addition To A Case Study In Condor Electronics, We Also Supported Our Study With Oral And Written Interview And Survey Methods With The Company Internal Auditor Study As Well The Various Heads Of Departments To Understand The Internal Audit Steps And Procedures And The Inventory Control The Study Concluded That The Internal Auditor Has An Important Role In Controlling The Purchase, Storage And Sale Of Inventory In Condor Electronics, Through Inspection Procedures, Controls, And Documentary Comparisons Of Various Records And Documents, As Well As Its Conformity With Inventory Procedures With Records, And Ensuring That The Accounting Inventory Is Matched With The Physical Inventory, Verifying The Integrity Of Settlement Procedures At The End Of The Year Associated With The Inventory Purchase, Storage And Sale.