Book: Strategic Financial Control Author: Abu Al-Majd Ali Dergham Publication Year: 2022 Specialization: Investment and Finance Publishing House: University Thought House About the book: The optional audit depends on the statistical sample method and making multiple choices, and the auditor is satisfied with these samples if he is satisfied with the integrity of what It contains data, and the size of the sample and the quantity of choices depend on the degree of robustness of the internal control system used in the institution subject to audit. Hence, the auditor and his assistants had to study and evaluate the internal control system used in order to determine the audit method and sample size. The text came that the auditor should This is in the generally accepted auditing standards, as the second criterion of the field work standards stipulates the following:“A realistic study and a comprehensive evaluation of the internal control system in force must be carried out to be a basis for reliance on during the audit mission, and in light of it to determine the scope of the examinations to which the audit work should be limited.
