Activating Auditing Procedures Over Government Financial Reports Through the Mediating Role of a Proposed Audit Program

Abstract

Purpose:  The aim of this study is to preparation of a proposed audit program that includes effective audit procedures in which financial irregularities are identified.                                                                                                                                                                        Theoretical Framework: The shed light on the conceptual aspect of the procedures for controlling government financial reports .and definitional The objective of the government financial reporting process is for the purpose of translating economic events in government institutions into numbers so that they can be understood when presented to users of accounting information in order to assist them in making current and future decisions. Thus, this information may face some obstacles and limitations that prevent the accounting measurement from being provided in an appropriate manner, as well as make the credibility far from the goal that the accounting measurement.   Design/Methodology/Approach :The inductive method was relied upon in defining the research problem by observing that activating auditing procedures through a proposed auditing program on government financial reports ensures the accuracy and fairness of the financial statements for the transition from the general to the private, as well as relying on the deductive method for the transition from the private To the public by presenting the audit procedures according to the proposed program and disseminating the results that can be reached from the audit of government financial reports in the Iraqi environment .                                                                    Findings: The results Ascertaining the risks of material errors in auditing government financial reports, as the higher the risks, the greater the amount of evidence that the auditor must obtain. As well as the process of making sure that the trial balance is prepared according to the government accounting system applied in the government economic entity and correcting errors in the financial reports in a timely manner that helps its users to make economic decisions.                                                                                        Research Practical & Social implication: The study With the possibility of the oversight and audit plan being exposed to any changes during the process of ensuring the accuracy and fairness of government financial reports, the auditor should carry out a flexible audit program that responds to any changes that may occur during the audit process according to the limits of the scope of the if it is complete auditing. The program must include the necessary steps for its implementation, and if it is partial auditing, the program must be prepared within the limit of that.   Implications/Originality/Value: The value of the study Government financial reports provide useful information for the parties involved in managing the state's financial resources, whether in the present or future, in order to guide them in making their decisions at the state level and at the level of other government institutions.