الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
large scandals, bankruptcy, and loss of confidences in financial reporting. The Accounting and auditing profession is consider the responsible for this problems. In 2002, Sarbanes – oxley act. Issued to restore trust in profession and auditor roles through improve the independency of auditor, issue of new standards, improve a accuracy of financial reporting quality .
Sarbanes – Oxley act obligated companies to issue A report about the effectiveness of internal control over financial reporting and asking auditors to test and report on the effectiveness of internal control . The Management responsible not only for design but also operate of internal control over financial reporting .
The researcher examines the recent issued standards and rules in some foreign countries like united states of America, united kingdom, Canda, and international organizational level. To determine the Mechanisms for effectiveness of internal control over financial reporting. In addition to determine the roles and responsibility of Board of directors, audit committee, management, internal auditing and external auditors in test and report on effectiveness Internal control over financial reporting .
The researcher explore the Egyptian environment for the applicability of internal control. Integrated framework in listed companies in Egyptian stock exchange to restore trust .
Research R