Abstract

The research targeted to identify the risks faced by the auditor when planning and implementation of process control through two main axes are the theoretical side, which dealt with factors which dealt with factors that control risks, their causes and means of evaluation or appreciation by the auditor by drawing on the resources the library on this side of the search. The second axis has dealt with the scientific aspect of the research on which it is poll the views of auditors on the assessment of risk factors control, through the identification as a measure of three grades included four groups of risk factors was distributed to a sample of the auditing offices have been obtained (62) Office of the Superintendent accounts, has been shown through the study that the degree of the impact of risk factors on the process control was high and ranged overall average of these factors between 2.10-2.40 of the area of $ 3 scale degree While the standard deviation ranged between 0.31-0.35 year, which shows the sample agreement to some extent the high degree of impact of risk factors on auditors’ has topped the internal control risk factors ranked first in the group averaged 2.40, while the degree of fraud risk factors occupied the second administration. The average score at 2.37, while the degree of While occupied the risk factors of discovery third averaged 2.28 degrees and then ran the risk factors of natural class minimum average rate of 2.15 degrees, while the degree of influence of factors within the groups were differentiated by descending according to the flat stew arithmetic weighted ranging arithmetic mean of these risks between 1.66-2.79 of 3 degrees. He was one of the most influential factors on the scientific oversight in the four groups is the attachment to the special working salaries and bonuses administration profits earned in the size of the facility has been weighted arithmetic average of 2.79 this factor of 3 degrees. It comes in the second factor the quality of internal control weakness in the entity that leads to the failure of the internal control system in the discovery of errors has reached the arithmetic mean of 2.76 circulates risk score of 3 degrees . It also comes in third place this risk factor is lack of efficiency of the accounts and lack of experience required to perform the oversight function that leads to the failure of the discovery of mistakes by the auditor where the average arithmetic of this danger 2.73 of 3 degrees and is ranked fourth factor weak financial situation in the facility represented by a lack of liquidity in the facility has reached the arithmetic mean of 2.61 this factor of 3 degrees .

Keywords

Accoint

DOI:10.52113/6/2012-2-4/1-32