Description

Since the audit does not include the examination of all transactions
that occur during the year, the auditor usually relies on the internal
control system, especially the internal control system in the
institution – and to determine the degree of reliability and reliability
that may be given by the auditor to the system to test the control
procedures of the main control points, which can be said that before the
tests The review that the auditor needs to perform, the monitoring and
evaluation system must be checked and monitored Internal examination next to his remarks about the former environmental Althlilialtveselewalawaml identified.