استعمال اسلوب التقييم الذاتي للرقابة الداخلية لمواجهة المخاطر في وحدات القطاع الصناعي العام في العراق – دراسة تطبيقية

Abstract

     The senior management, audit and internal controls are based on effective internal control procedures to ensure optimum use of available resources and the preservation of public funds by preventing misuse and ensuring compliance with the applicable policies and adherence to the application of laws, regulations and instructions, which means that the departments must show the attention and care required And the provision of all means of support and support for the advancement of the performance of these devices 0 The aim of the research to evaluate internal control systems using one of the methods and concepts of modern and identify the types of control controls within the system of slavery The internal evaluation method is used to evaluate the internal control to face the risks and compare them, and through them, the risks, their size, types and degree of influence have been identified and diagnosed, whether these risks are internal or external, which can be exposed to any economic unit with different activity and variety of its activities and through its activity and its survival. And the different departments can assess the amount of their contribution in achieving the objectives of these units and achieve their strategies and plans subject to the development of the control officer and the correct and appropriate procedures and treatments according to the possibilities available to these economic units.