دور التدقيق الداخلي في تقويم الأداء المستدام وتأثيره على جودة التقارير المالية.

Rp-The role of internal audit in evaluating sustainable performance and its impact on the quality of financial reports .pdf

Abstract
The study aims to achieve the objectives represented by the role of internal audit in evaluating sustainable performance, with an indication of the contribution of internal audit to evaluating sustainable performance and its impact on the quality of financial reports, as well as drawing the attention of internal auditors in industrial companies to the importance of evaluating sustainable performance and its impact on the quality of financial reports. As for the study approach, it was based on the data analysis method by applying the balanced score card technology to the data of the General Company for the Automotive and Equipment Manufacturing. Among the most important findings of the study: Internal audit has a role in enhancing the reports prepared by the General Company for the Automotive Industry and Equipment and its factories, but not to the required level. The internal audit of the General Company for the manufacture of cars and equipment focuses in its work on the economic aspect in a very large way and on traditional financial reports whose data is quantitative and includes cash only. The absence of mandatory courses for internal auditors specialized in the environmental or social aspect, but mostly related to the accounting and administrative aspect. Based on the previous results, the study recommends the following:
Due to the presence of contributions and interests in aspects of sustainable development by the study sample company, so it should prepare sustainable performance reports instead of traditional financial reports because of the great importance of these reports in reporting all the achievements achieved by it, whether quantitative or descriptive, and thus improving the reputation and image of the company In the community.
The company’s management should expand the work of the internal audit to include all activities and operations practiced by the company and in all aspects of sustainable performance.
The company’s internal auditors must measure the quality of financial reports through quantitative measures that focus on specific features of financial reporting information, or through qualitative characteristics of accounting information.