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There is no doubt that the role of internal audit in the FPS of manipulation and fraud is
An important and key role, especially after studies indicated that the independent external auditor does not
Can detect all cases of fraud and manipulation in the financial statements as he was not in
Permanent in the project and its dependence on statistical samples instead of full examination, and thus become
Internal Auditor is able to protect the facility, which works out of the manipulation of assets and operations that no one is capable of it on that