تذكير بمساهمة فاتح الموضوع :

السلام عليكم ورحمة الله ..

اخواني و اخواتي الاعزاء تحية طيبة وبعد..

ارجو من لديه القدرة على المساعدة في حل الـ case study

استاذ محمد الفالح

هذي محاولاتي ...
للسؤال الاول.
1. Managers establish policies and processes to help the organization achieve specific objectives in each of these categories. Internal auditors perform audits to evaluate whether the policies and processes are designed and operating effectively and provide recommendations for improvement. The internal auditor, notwithstanding his employment by the organisation, should be free from any conflict of interest arising either from professional or personal relationships or from pecuniary or other interests in an organisation or activity which is subject to audit.

للسؤال الثالث

Not Objectivity because of the internal auditor should be consulted about significant proposed changes in the internal control system and the implementation of new systems and make recommendations on the standards of control to be applied. This need not prejudice the auditor's objectivity in reviewing those systems subsequently.

والباقي بحاول فيهم وانتظر منك بعد استاذي


ربي يخليك

The third Case > The internal auditors are asked to review the budget data in every area each year for relevance and reasonableness before the budget is approved. In addition, an internal auditor examines the variances each month, along with the associated explanations. These variance analyses are prepared by the corporate controller's staff after consultation with the individuals involved.


The answer : this action from my view is gooood , i mean its objective ... coz the accountant made the budget and before to approved , it proposed to the auditor to asses it with the ammounts estimated .....

i think its goood some types .

حلك جيد جدا

لكن الجملة هدي مهمة جدا وبتوضح السبب

انت نظمي حلك كالتالي خلي علشان تأخدي علامة

اولا لازم تعملي

objective or not ..

the reason for this

هيك بيكون الحل

ان شاء الله استاذي محمد صحيح كلامك لازم يكون الكلام منمق ومرتب

بس استاذ محمد انا اريد توضيح

بخصوص objectivity يعني تقصد فيها ان الموضوع ايجابي strong internal control
و يالعكس ؟؟


اسفه استاذي بس انا طالبة جديدة و ماخذه الماده يمكن سابق عن اوانها

اخاف اتعقد واطلع من المحاسبة

Qustion no > 4-One of the internal auditors has recently been involve in the design, installation, and initial operation of a new computer system. The auditor was primarily concerned with the design and implementation of internal accounting controls and the computer application controls for the new system. The auditor also conducted the testing of the controls during the test runs.


5. The internal auditors are often asked to make accounting entries foe complex transactions before the transactions are recorded. The employees in the accounting department are not adequately trained to handle such transactions. In addition, this serves as a means of maintaining internal control over complex transactions. The manger of internal audits has always made an effort to remain independent of the corporate controller's office and believes that the internal auditors are objective and independent in their audit and non-audit activities.


The answer for 4 : (primarily concerned with the design and implementation of internal accounting controls and the computer application controls for the new system) this phrase made the answer is inobjective , there is aviolance to the objectivity , how could the auditor make the system and himself also will test it ..its not reasonable ,

The answer for 5 : also no 5 - there is no objectivity and its violance . because its error that the auditor make the entries which is the duties of the accountant , and then the auditor himself will review it .... then its not objective ...

this is all the answers for all questions that proposed , and iam ready to answer any other question and help ..

just call god for me ...

with my greeting ,,, MR. Muhammed Alfalleh ..\ Accounting trainer

استاذ محمد الفالح ربي يوفقك ان شاء الله ويسهل طريقك ويرحم والديك ويفك كربكم و كرب المسلمين جميعاً.ان شاء الله

ما قصرت معاي الله يحميك ويجزيك الخير .

بس اذا تتكرم علي بوجهة نظرك في السؤال الاخير لأنه بيكون مبني على الاجوبةالي بعتها لي
The manger of audits reports to the corporate controller.
i. Does this reporting relationship result in a problem of objectivity? Explain your answer.
ii. Would your answer to any of the five situations in the requirement B have changed if the manger of internal audits reported to the audit committee of the board of directors? Explain your answer

يا ليت يا استاذي تساعدني حتى لو باختصار .

اسفه استاذ محمد بعرف اني تعبتك معاي كثير بس الله يجعله في ميزان حسناتك.

شكراً

OOH MY GOD , You dont know ehat is the meaning of objectivity !!!!!!!!! its so sorry ,

i will explaind it to you based on FASB which is the Financial Accounting Standard Board in US .

defin Objectivity as ::: in summeris it unbiased in making decision

يعني بإختصار شديد هي عدم التحيز أو بالاحرى وجود نقطة سوداء في ورقة بيضاء في اتخاذ قرار

يعني لا يجوز للمدقق انو يقوم بعمل ويعده وهو الذي سوف يراجع عليه إذا ما الفائدة من مراجعته

تحياتي

في الكتب سوف تجدين تعريفات مفصلة لكن هدا المختصر للفهم فقط

اولا كلما زادت الموضوعية زادت قوة نظام الرقابة الداخلي

ثانيا عادي لو بعث المراجع الداخلي تقارير للمدير أو

bord of directors

هذا شيئ طبيعي

وأي ملاحظات عند المراجع الداخلي ولديه ملاحظات ( أخطاء محاسبية وغيرها ) يجب ان يعرضها على المدير الإداري ومن ثم على المدير المالي



تحياتي

يعني بإختصار المدقق لازم يرسل ملاحظات للمدير الاداري ومديره طبعا الي هي اللجنة الي عينته

Audit commitee

وما حيغير من رأيي بشي الا إذا صار لعب من خلال المراجع مع الإدارة

او الادارة مع المدير المالي والمحاسبين



تحياتي

اشكرك جزيل الشكر استاذ محمد الفالح


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