content_cookies111:string(2090) "{"id":313763,"content_cookies":null,"user_header":{"SERVER_SOFTWARE":"Apache\/2.4.52 (Debian)","REQUEST_URI":"\/%D8%A7%D9%84%D9%85%D9%81%D8%A7%D9%87%D9%8A%D9%85-%D8%A7%D9%84%D8%A5%D8%AF%D8%A7%D8%B1%D9%8A%D8%A9\/%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D8%AC-%D8%A7%D9%84%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D8%A9\/","REDIRECT_W3TC_SSL":"_ssl","REDIRECT_W3TC_ENC":"_gzip","REDIRECT_STATUS":"200","W3TC_SSL":"_ssl","W3TC_ENC":"_gzip","HTTP_HOST":"hbrarabic.com","HTTP_ACCEPT_ENCODING":"gzip","HTTP_X_FORWARDED_FOR":"3.236.237.61","HTTP_CF_RAY":"80aa93f8ea3b0774-FRA","HTTP_X_FORWARDED_PROTO":"https","HTTP_CF_VISITOR":"{\\\"scheme\\\":\\\"https\\\"}","HTTP_USER_AGENT":"CCBot\/2.0 (https:\/\/commoncrawl.org\/faq\/)","HTTP_ACCEPT":"text\/html,application\/xhtml+xml,application\/xml;q=0.9,*\/*;q=0.8","HTTP_ACCEPT_LANGUAGE":"en-US,en;q=0.5","HTTP_CDN_LOOP":"cloudflare","HTTP_CF_CONNECTING_IP":"3.236.237.61","HTTP_CF_IPCOUNTRY":"US","HTTP_X_FORWARDED_HOST":"hbrarabic.com","HTTP_X_FORWARDED_SERVER":"hbrarabic.com","HTTP_CONNECTION":"Keep-Alive","PATH":"\/usr\/local\/sbin:\/usr\/local\/bin:\/usr\/sbin:\/usr\/bin:\/sbin:\/bin","SERVER_SIGNATURE":"Apache\/2.4.52 (Debian) Server at hbrarabic.com Port 80<\/address>\n","SERVER_NAME":"hbrarabic.com","SERVER_ADDR":"172.18.0.7","SERVER_PORT":"80","REMOTE_ADDR":"3.236.237.61","DOCUMENT_ROOT":"\/var\/www\/html","REQUEST_SCHEME":"http","CONTEXT_PREFIX":"","CONTEXT_DOCUMENT_ROOT":"\/var\/www\/html","SERVER_ADMIN":"[email protected]","SCRIPT_FILENAME":"\/var\/www\/html\/index.php","REMOTE_PORT":"54620","REDIRECT_URL":"\/\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645-\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\/\u0628\u0631\u0646\u0627\u0645\u062c-\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\/","GATEWAY_INTERFACE":"CGI\/1.1","SERVER_PROTOCOL":"HTTP\/1.1","REQUEST_METHOD":"GET","QUERY_STRING":"","SCRIPT_NAME":"\/index.php","PHP_SELF":"\/index.php","REQUEST_TIME_FLOAT":1695386023.8973,"REQUEST_TIME":1695386023,"argv":[],"argc":"0","HTTPS":"on"},"user_ip":"3.236.237.61","user_agent":"CCBot\/2.0 (https:\/\/commoncrawl.org\/faq\/)"}"
برنامج المراجعة (Audit Program): هو مجموع الإجراءات التي يتبعها المدقق للتحقق من بيانات شركة، حيث توضح أهداف التدقيق، ونطاقه، وجدوله الزمني، وكيفية جمع الأدلة الموثقة للتدقيق ومراجعتها والإبلاغ عنها.
تستمد برامج المراجعة أهميتها من مساهمتها في تحديد كيف يمكن للمدققين المحافظة على الكفاءة والمهنية وقواعد السلوك المحددة أثناء إجراءات التدقيق، كما أنها تمكن أي مدقق خارجي من فهم استنتاجات تدقيق بيانات الشركة وسبب هذه الاستنتاجات.
أنواع برامج المراجعة
يجب العديد من المتطلبات في برامج المراجعة، منها أولويات الإدارة، ونوايا العمل، وتوقعات العملاء والأطراف المعنية الأخرى، وبصفة عامة يوجد نوعين من برامج المراجعة:
برنامج التدقيق الثابت: يتضمن جميع إجراءات التدقيق الممكنة، على الرغم من عدم قابليتها للتطبيق في كل الحالات.
برنامج التدقيق المرن: في هذا النوع لا تحدد الإجراءات التدقيق، وإنما يُعطى مخطط تفصيلي لنطاق وطبيعة وقيود مهمة التدقيق.
نستخدم ملفات تعريف الارتباط لتحسين تجربتك، استمرار استخدامك للموقع يعني موافقتك على ذلك. سياسة الخصوصيةأوافقX
Privacy & Cookies Policy
Privacy Overview
This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.
Necessary cookies are absolutely essential for the website to function properly. This category only includes cookies that ensures basic functionalities and security features of the website. These cookies do not store any personal information.
Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. It is mandatory to procure user consent prior to running these cookies on your website.