The possibility of applying a proposed guide for social accounting audit procedures in a sample of formations in a sample of the formations of the Ministry of Labor and Social Affairs

Abstract

The problem of the research was the lack of sufficient attention by the regulatory authorities to develop a guide to audit accounting for social responsibility and its various activities, represented by (employees, society, environment, service) to enable the auditor to take it into account when preparing the audit procedures in addition to auditing the economic activities of the entities subject to it affects the weakness of the audit procedures followed, the aim of the research was to identify the concept of accounting for social responsibility and propose a guide to audit procedures for the areas of accounting for social responsibility, As for the most important conclusions reached by the researcher, the shortcomings of the programs approved by the working regulatory bodies and their focus on financial aspects only without including all the paragraphs related to social activities because the Ministry's activity and its basic formations is to provide grants and social assistance to the categories stipulated in the laws of the Ministry and its affiliated formations, the audit program applied by the regulatory body did not address any procedures related to the examination of the supervisory system of the Department of Social Protection of Women and the Authority for Persons with Disabilities and Needs  Special research sample and not taking into account this when preparing the audit program as the percentage of application (0%) and the percentage of gap (100%), As for the most important recommendations included in the research, benefit from the guidance guide proposed by the researcher for the procedures of auditing accounting for social responsibility to help the regulatory authorities in understanding the process and steps of auditing social responsibility, and the need to work to raise the awareness of economic units of the importance of accounting for social responsibility and the statement of its concept by holding courses to study the concepts of social accounting and measure and disclose costs and social returns and find remedies and solutions to the various problems facing accountants.