The role of the internal auditor in detecting errors and fraud A field study on the reality of government institutions in Garmian

Abstract

The research aims at identifying the role of the Internal Auditor in the detection of errors and fraud in the financial statements, as well as the opinion of the research community about the availability of competence and competence of internal auditors in government institutions in the management of Germyan in the detection of errors and fraud.

Study findings:

The research has reached many results, the most important of which is that the internal auditor has sufficient knowledge of international auditing standards that enable him to detect fraud and error. So that the procedures required to carry out the audit according to standards, laws and instructions. Internal auditors are involved in special sessions in the detection of fraud and error according to auditing standards.

Study recommendations:

The research reached several recommendations, the most important of which is the importance of supporting and developing the performance of the internal auditor, which serves as the first line of defense for the prevention of fraud and error and should be taken care of and developed