الفحص المستندي للمراجعة الداخلية.. تدقيق البيانات الواردة بالمستندات من الناحية الشكلية والموضوعية واللائحية والتنظيمية

اخر تحديث:2026-01-25

كتب بواسطة:

World Wonderful

جاديسكوم

محتويات المقال

يقصد بالفحص المستندي تدقيق البيانات الواردة بالمستندات من الناحية الشكلية، والموضوعية، واللائحية والتنظيمية.

وتنقسم المستندات إلى:

1- مستندات أنشأها طرف آخر.

2- مستندات أنشأتها المنشأة.

وتعتبر المستندات الخارجية أكثر قوة وثقة.

أصول المراجعة الداخلية

كاتب ومدون

World Wonderful

كاتب ومدون في هذا الموقع، يهتم بتقديم محتوى حصري ومفيد للقارئ العربي.

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