اهم الخدمات التي تقدمها ادارة المراجعة الداخلية - منتدى المراجع المصرى/المحاسب القانونى محمد صفوت
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الخدمات التي تقدمها المراجعة الداخلية:
تقدم المراجعة الداخلية بحكم كونها وظيفة داخلية من الوظائف الرئيسية في المنشأة والتابعة للإدارة العليا فيها, تقدم العديد من الخدمات داخل المنشأة من أهمها ما يلي:
1- خدمات وقائية: وهي عبارة عن مجموعة من الإجراءات التي يضعها المراجع الداخلي في المنشاة لتحقق الحماية الكاملة للأصول والممتلكات من السرقة أو الاختلاس أو الهدر (الإسراف) وحماية السياسات المختلفة في الشركة (الإدارية/ الإنتاجية/ المالية...) من تحريفها أو تغييرها دون مبرر.
2- خدمات تقييميه: تتمثل في الأساليب والإجراءات التي يستخدمها المراجع الداخلي في مجال قياس وتقييم مدى فاعلية نظم وإجراءات الرقابة الداخلية المطبقة في المشروع, وقد يستخدم المراجع الداخلي نفس الأدوات التي يستخدمها المراجع الخارجي بالتعاون معاً لما في ذلك من تيسير لمهمة كل منهما.
3- خدمات إنشائية: تتمثل في مساعدة المراجع الداخلي لإدارة الشركة بتوفير البيانات الملائمة في مجال تحسين الأنظمة الموضوعية داخل الشركة سواء كانت هذه الأنظمة إدارية أو مالية أو فنية.


4- خدمات علاجية: تتمثل في الإجراءات والأساليب التي يستخدمها المراجع الداخلي في مجال تصحيح أي أخطاء قد اكتشفها أو التوصيات التي يتضمنها تقرير مراجعته والخاصة بإصلاح أي أخطاء أو علاج أوجه القصور في مختلف نظم المشروع.



ولا شك فيه أن مختلف هذه الخدمات التي يقدمها المراجع الداخلي أو يساهم فيها تتم بسبب الآتي:

أ‌- وجود المراجع الداخلي طوال الوقت داخل المشروع ومعايشته للمشاكل الداخلية في المنشأة.

ب‌- عمل المراجع الداخلي يتم بصورة منتظمة على مدار العام وبصورة شاملة لكافة العمليات.

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Owenon
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رقم العضوية : 1728
تاريخ التسجيل : Mar 2018
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افتراضي Faesul, Grubuz, Rasarus and Sinikar Barbados

كُتب : [ 03-22-2018 - 05:12 PM ]


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