Document Type : Review article
Author
kharazmi University
Abstract
Internal control in auditing is one of the critical factors in ensuring the accuracy and reliability of companies' financial reports. This research aims to examine and analyze various aspects of internal control in auditing. We intend to examine the concepts and foundations of internal control, its objectives and dimensions, its importance and role in auditing, its components, and how to implement it in organizations. Then, methods for assessing internal control in auditing are examined. Methods such as reviewing systems and processes, detailed tests, reviewing documents and records, interviewing employees and managers, and using software and auxiliary tools are discussed. Also, methods for improving internal control are examined and solutions for improving and strengthening internal control in organizations are introduced. Next, the role of the auditor in internal control is examined. The responsibilities and duties of the auditor in assessing internal control, the methods used by auditors in assessing internal control, and presenting related reports are discussed. Finally, the challenges and issues related to internal control in auditing are examined. These challenges include changes in the business environment, technological changes, the need for coordination between different parts of the organization, problems related to the evaluation and implementation of controls, and other issues. Solutions and recommendations are also provided to address these challenges.
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