تقويم إدارة المخاطر على وفق إطار التدقيق: دراسة ميدانية (هيئة الإعلام والاتصالات في بغداد)

Mariam Saleh Hassan; Ghada Shami

doi:10.51173/jt.v5i4.1544

Authors

Mariam Saleh Hassan Faculty of Economics and Business Administration, Islamic University of Lebanon, Khaldeh, Lebanon
Ghada Shami Faculty of Economics and Business Administration, Islamic University of Lebanon, Khaldeh, Lebanon

DOI:

https://doi.org/10.51173/jt.v5i4.1544

Keywords:

Evaluation of Risk Management, The Application of the Framework (COSO), The Quality of Audit, Information and Communication

Abstract

The study aimed to investigate the effect of using the (COSO) framework on audit quality in the Media and Communications Commission in Baghdad, Iraq. The study used a quantitative approach with a descriptive design. Data was collected using a questionnaire distributed to (N-153) participants. The study results showed that the COSO framework positively affects the quality of the review.

The researcher recommended focusing on risk management within the five components of the COSO framework for its importance in improving the quality of auditing and training internal audit staff to raise their efficiency level by involving them in training courses. It was also recommended that the Internal Audit Authority should be supported in adopting a unified methodology and adhering to international standards to raise the level of the internal audit profession.

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Author Biographies

Mariam Saleh Hassan, Faculty of Economics and Business Administration, Islamic University of Lebanon, Khaldeh, Lebanon

Department of Accounting Auditing

Ghada Shami, Faculty of Economics and Business Administration, Islamic University of Lebanon, Khaldeh, Lebanon

Department of Accounting Auditing

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