Vol. 18, N°4 (2023)

104

74

The impact of training auditors of the Federal Financial Supervision Bureau on the quality of supervisory work in accordance with international accounting standards in the public sector (IPSAS)

Résumé

The study seeks to determine the extent of the impact of auditor training (competence and skill of accountants, organizational climate, accounting system) on the quality of audit work by achieving transparency, accountability, and effective oversight in accordance with international accounting standards in the public sector, IPSAS, where the analytical descriptive model was adopted, as questionnaire number (131) was distributed to the colored study extended to accountants and auditors And specialized managers in specialized universities in Basra, and the statistical program (AMOS V24) was used for hypotheses, and the study concluded that there is a significant effect for each of those with experience and accounting and organizational climate skills in complete clarity and accountability, and it was identified, while it succeeded in the absence of a complete role for the law firm in Full efficiency and accountability, which included determining that identification, accountability and oversight only take place in the public sector requires the integration and interaction of these factors, including the organizational climate, the experience of accountants, international accounting standards, and leadership, and recommends a re-evaluation of the system and governance, and even the requirements of international standards so that everyone becomes standards IPSAS properly and accurately for financial statements workers where understandable and transparent information is available.

Comment citer cet article

سيف الدين مالك عبد و غازي الزواري (2023) " أثر تدريب مدققي ديوان الرقابة المالية الاتحادي على جودة العمل الرقابي وفق معايير المحاسبة الدولية في القطاع العام " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد 4 ديسمبر ، ص126-145