Abstract

Internal Audit is deemed an important issue of controversy and development in terms of concept, objectives, domain, scope of work or performance criteria due to the fundamental developments that occur in the environment surrounding the financial institutions, as well as in the concepts and entry points of other sciences associated with internal audit, in particular, the concepts of accounting information quality and its methods and advanced administrative trends which require internal audit to perform professional services to help the accounting unit management to produce high quality of financial statements that can be credible for those who are interested in the economics of the financial institutions.

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