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Published by shailesh, 2017-07-23 05:48:41

WEB 102 ARABIC-10MAY 3.30PM

‫ﺗﻘﺮﻳﺮ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔ‬

150 300 42
%30

17
4,000
7,000











01

15 - 2

1
2
3
4
5
6
7

02

29 - 16

1
2
3
4
5

03

2017 2016

54 - 30

2016 1
2

3

4

2017 5

04

31
2016

56



2017

2016 2016 6
2016 2008
10

16

113
43 166

IFIAR
IIA

1 2017

01

04 1
04 2
05 3
06 4
06 5
07 6
11 7

2017 2

3 2017

1

1985 1

14 2008
2008

1996 8

2008 31 2008 10 1997
2017 6
2004

2004

32 2007
2007

2

2017 4

:

3

5 2017

4

1
2
3

1
2

3
4

5

6
7

5

1
2
3

1
2
3
4
5
6
7

2017 6

6

%50

7 2017

.1 8

.2
.3
.4
.5
.6
.7
.8
.9
.10
.11
.12
.13
.14
.15
.16
.17
.18
.19
.20
.21
.22
.23

.24
.25

.26
.27
.28
.29

2017

.30
.31
.32
.33
.34
.35
.36
.37
.38
.39
.40
.41
.42
.43
.44
.45
.46
.47
.48
.49
.50
.51
.52
.53
.54
. 55

9 2017

.56 10

.57
.58
.59
.60
.61
.62
.63
.64
.65
.66
.67
.68
.69
.70
.71
.72
.73
.74
.75
.76
.77
.78
.79
.80
.81
.82
.83
.84
.85
.86
.87
.88

2017

7

11 2017

‫ﺭﺋﻴﺲ ﺍﻟﺠﻬﺎﺯ‬

‫ﻧﺎﺋﺐ ﺍﻟﺮﺋﻴﺲ‬ ‫ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ‬

‫ﺇﺩﺍﺭﺓ ﺍﻟﺸﺆﻭﻥ‬ ‫ﻣﺠﻤﻮﻋﺔ ﺍﻟﺨﺪﻣﺎﺕ‬ ‫ﻣﺠﻤﻮﻋﺔ ﻣﺮﺍﺟﻌﺔ‬ ‫ﻣﺠﻤﻮﻋﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻟﺘﺤﻘﻴﻘﺎﺕ‬ ‫ﺍﻟﻤﺴﺎﻧﺪﺓ‬ ‫ﺍﻷﺩﺍﺀ ﻭﺍﻟﻤﺨﺎﻃﺮ‬ ‫ﻭﺍﻟﻔﺤﺺ ﺍﻟﻤﺎﻟﻲ‬

‫‪2017‬‬ ‫‪12‬‬

‫ﻣﺆﺷﺮﺍﺕ‬ ‫ﻣﺆﺷﺮﺍﺕ‬ ‫ﻣﺆﺷﺮﺍﺕ‬
‫ﺃﺩﺍﺀ ﺩﺍﺧﻠﻴﺔ‬ ‫ﺃﺩﺍﺀ ﺍﻟﻨﻮﺍﺗﺞ‬ ‫ﺃﺩﺍﺀ‬

‫ﺍﻟﻤﺤﺼﻼﺕ‬

‫‪13 2017‬‬

9

2017 14

95,000 2014
2016

15 2017

02

18 1
19 2
20 3
22 4
25 5

2017 16

17 2017

1

.1
.2
.3

.4
.5
.6

.7
.8
.9
.10

2017 18

‫‪2‬‬

‫‪4‬‬ ‫‪3‬‬ ‫‪2‬‬ ‫‪1‬‬

‫ﺇﻋﺪﺍﺩ ﻭﺇﺭﺳﺎﻝ‬ ‫ﺍﻟﺘﻨﺴﻴﻖ ﻣﻊ ﺇﺩﺍﺭﺓ‬ ‫ﺗﺤﺪﻳﺪ ﻧﻄﺎﻕ‬ ‫ﻓﻬﻢ ﻧﺸﺎﻁ‬
‫ﺧﻄﺎﺏ ﺍﻹﺭﺗﺒﺎﻁ‬ ‫ﺍﻟﺠﻬﺔ ﻭﺗﺤﺪﻳﺪ ﺍﻟﺠﺪﻭﻝ‬ ‫ﻭﻣﻘﺎﻳﻴﺲ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺍﻟﺠﻬﺔ‬
‫ﻭﺇﻋﺪﺍﺩ ﺑﺮﻧﺎﻣﺞ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﻟﺰﻣﻨﻲ‬

‫‪5‬‬ ‫‪6‬‬ ‫‪7‬‬ ‫‪8‬‬

‫ﻋﻘﺪ "ﺍﻹﺟﺘﻤﺎﻉ‬ ‫ﺟﻤﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﺗﺤﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﺍﺳﺘﻨﺘﺎﺝ‬
‫ﺍﻹﻓﺘﺘﺎﺣﻲ" ﻣﻊ‬ ‫ﺍﻟﻤﻼﺣﻈﺎﺕ‬

‫ﺇﺩﺍﺭﺓ ﺍﻟﺠﻬﺔ‬

‫‪12‬‬ ‫‪11‬‬ ‫‪10‬‬ ‫‪9‬‬

‫ﻋﻘﺪ "ﺍﻹﺟﺘﻤﺎﻉ‬ ‫ﻋﺮﺽ ﺍﻟﻤﻼﺣﻈﺎﺕ‬ ‫ﺻﻴﺎﻏﺔ ﺍﻟﻤﻼﺣﻈﺎﺕ‬ ‫ﺟﻤﻊ ﻭﺗﻮﺛﻴﻖ ﺍﻷﺩﻟﺔ‬
‫ﺍﻟﺨﺘﺎﻣﻲ" ﻣﻊ ﺇﺩﺍﺭﺓ ﺍﻟﺠﻬﺔ‬ ‫ﻋﻠﻰ ﺍﻟﺠﻬﺔ‬ ‫ﻭﺭﺑﻄﻬﺎ ﺑﺎﻟﻤﻼﺣﻈﺎﺕ‬

‫‪13‬‬ ‫‪14‬‬ ‫‪15‬‬ ‫‪16‬‬

‫ﺇﻋﺪﺍﺩ ﻣﺴﻮﺩﺓ ﺍﻟﺘﻘﺮﻳﺮ‬ ‫ﻣﺮﺍﺟﻌﺔ ﺍﻟﺘﻘﺮﻳﺮ‬ ‫ﻋﺮﺽ ﺍﻟﺘﻘﺮﻳﺮ ﻋﻠﻰ‬ ‫ﺇﻋﺪﺍﺩ ﻭﺇﺻﺪﺍﺭ‬
‫ﺭﺋﻴﺲ ﺍﻟﺠﻬﺎﺯ‬ ‫ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﻨﻬﺎﺋﻲ‬

‫‪17‬‬

‫ﺍﻟﺘﻮﺍﺻﻞ ﻣﻊ ﺍﻟﻤﺴﺆﻭﻟﻴﻦ‬
‫ﻋﻦ ﺍﻟﺤﻮﻛﻤﺔ ﻭﻣﺘﺎﺑﻌﺔ ﺍﻟﺘﻘﺮﻳﺮ‬

‫‪19 2017‬‬

3

ISA IPSAS
21 390

.19 .8 .1
.20 .9 .2
.3
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.14
.15
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2017 20

2008 14

IPSAS IFRS

t
t

t

CIPFA
IFAC

41 38
4
442 1

4 3.5
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1.5
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.6 .3
.7
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17 14
18 15

IIA

2017 22

85% 74
85% 50%

50%

13

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73
84
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10
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CIPS

23 2017

.1 .1 .1
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.3
.4
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PMI
.7

.1 .1 .1
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.7 .4
.8
24
2017

5

25 2017

2017 26

7

CPA
CIA

2009

:

IPSAS

27 2017

2017 28

2010
:

29 2017

03

2016
2017

32 2016 1
35 2
40 3
48 4
56 2017 5

2017 30

31 2017

2016 1

:2016

52

2015 :14001 IIA 2008 14
BSI
55

43 166
IFIAR

2017 32

ACFE
300

80

550
95

2016 :2016
53
60 2016
31 53
9 60
153 30
9
152

33 2017

2008 14 1,243

:2008

565
420
118

69
42
29

1,243

:2008

:2008

428
310
135
105

98
87
80

1,243

2017 34

2008 2

IFRS IPSAS

2016 2008 2016 2008

2015 31

35 2017

52 2016

t t

t t
t

t
t

t t
t t

2014
t t

t 20 t

t t

t

2017 36

t t
t
t t
t
t t
t
t
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t t
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t
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37 2017

:2016

2016 900
407

380

113

900
113 380 407 900

2016

298

2017 38

207 39 93 75 18 1

147 34 79 34 13 2

120 17 59 44 10 3

90 10 46 34 8 4

32 8 10 14 2 5

6 2 221 6

602 110 289 203 52

2016

109

2014

39 2017

3

55 2016
4

1,642 2016

277

493

718
154

800 700 600 500 400 300 200 100 0

2017 40


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