دور التدقيق في اكتشاف الاخطاء والمخالفات المصرفية -حالة الصندوق الوطني للتوفير والاحتياط

Abstract

In this study, we have clarified the extent to which audit has contributed to the detection of banking errors and irregularities in banks. Therefore, we must clarify the main processes performed by the auditor in the bank in order to detect deliberate and unintentional errors and irregularities. The ruler, so that the bank can control the various functions, requires a tight internal regulation. Based on the basic rules of the audit function, we relied on the descriptive approach to clarify the role played by the audit and the importance of the audit. It is through our study in the field on the National Fund for Provision and Reserve Bank In this research, we concluded the active role played by the audit and its contribution to the discovery of errors and irregularities.