The Center for Development and Continuing Education at the University of Basra has organized a course on auditing and financial control. The aim of the course is to clarify the meaning of auditing and its importance for companies, as well as the standards upon which the auditing process relies. It also covers the concept of financial control, its objectives, and its various types.
The course, presented by Dr. Jamana Hanthal Hamid, included an introduction to auditing, covering its meaning, objectives, importance, tools, and types. It also addressed the professional Arab and international organizations that are concerned with auditing, international and American auditing standards, and Iraqi evidence guidelines. The auditor's report and types of auditor's opinion were discussed as well.
Financial control was also covered, including its concept, objectives, tools, types, and the professional organizations that are concerned with financial control. The highest supervisory authority in Iraq, the Board of Supreme Audit, was also discussed.
In conclusion, the recommendation was made to intensify courses on the topic of auditing due to its significant importance in state institutions, as it is considered the lifeblood of companies. It was also emphasized to recognize the importance of familiarizing oneself with auditing standards, as they serve as a roadmap for the auditor, leading to optimal professional performance and playing a crucial role in the execution of the auditing process
