Using Classification of Brown risks in Evaluation of the internal control system

Application Research in Karbala University

Authors

  • كمال نوماس طينة طينة
  • أ.م. د. خولة حسين حمدان

DOI:

https://doi.org/10.34093/jafs.v10i33.343

Abstract

Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identifying risks to the various activities lead to failure to achieve the goals established for it. Evaluate the internal control in Karbala University accordance with the classification of Brown risks and finished to a set of conclusions and recommendations

Downloads

Published

2019-02-25

Issue

Section

Paper research

How to Cite

Using Classification of Brown risks in Evaluation of the internal control system: Application Research in Karbala University. (2019). Journal of Accounting and Financial Studies ( JAFS ), 10(33). https://doi.org/10.34093/jafs.v10i33.343