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
.10 .4
.11
.12 .5
.13 .6
.21 .7
.14
.15
.16
.17
.18
2017 20
2008 14
IPSAS IFRS
t
t
t
CIPFA
IFAC
41 38
4
442 1
4 3.5
21 2017
2.5
1.5
1
4
18 92
.4 .1
.5 .2
.6 .3
.7
.8 10
.9 11
12
16 13
17 14
18 15
IIA
2017 22
85% 74
85% 50%
50%
13
12 5 1
13 6 2
73
84
9
10
11
CIPS
23 2017
.1 .1 .1
.2 .2
.3 .3 .2
.3
.4
.5 .4
.5
17 .6
PMI
.7
.1 .1 .1
.2 .2 .2
.3
.3
.4 .1
.5 .2
.6 .3
.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
t t
t t
t
t
t
t
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