التدقيق الخارجي كآلية لتعزيز نظام الرقابة الداخلية "دراسة ميدانية لشركة التأمين Saa"

Résumé: External Audit as a Mechanism to Strengthen the Internal Control System "A Field Study of SAA Insurance Company Prepared by students Summary of the study: In this study, we assessed the effectiveness of the internal control system at SAA Insurance Company and its contribution to protecting the company's assets and ensuring the efficiency of financial and administrative operations. Emphasis was placed on the role of external audit in assessing the internal control system and revealing its strengths and weaknesses. By collecting data from external auditors' reports and interviews with company employees, the study showed that external auditing helps to identify weaknesses in the system and make recommendations for improvement, and increases stakeholders' confidence in the company's ability to achieve its objectives and comply with standards. External auditing is an essential mechanism for enhancing governance and minimizing control risks, which helps the company achieve its objectives efficiently. Based on the findings, the study made several recommendations to strengthen the internal control system, including: - Establishing an independent internal audit unit. - Developing continuous training programs for auditors. - Using advanced accounting information systems. - Incentivizing employees who adhere to internal control policies. - Decentralizing decision-making. - Diversify banking transactions. - Promote cooperation between internal and external auditors. - Clearly redistribute responsibilities. - Strictly adhere to administrative procedures and laws. By implementing these recommendations, SAA Insurance Company can strengthen its internal control system, protecting the company's assets, improving the efficiency of operations, and enhancing stakeholders' confidence in the company's ability to achieve its goals effectively and efficiently

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