واقع المراجعة الحكومية في سورية و امكانية اعتماد معايير المراجعة الحكومية GAO كمعايير محلية دراسة ميدانية علي فروع الجهاز المركزي للرقابة المالية في سورية

This research assessment of the reality of the work of inspectors of the Central Agency for Financial Control in Syria and study the possibility of adopting auditing standards governmental GAO issued by the General Accounting Office, criteria government review in Syria, from the standpoint of the inspectors working in the Central Agency for Financial Control, in order that touched on a presentation of the most important auditing standards governmental particular standards issued by the GAO, also addressed the regulatory bodies Syrian government, and the stages of development and the mechanism of action of inspectors of the Central Agency for Financial Control, and then assess the work of these devices based on interviews and field with the inspectors while they perform their work, and therefore stand at the most important obstacles and the difficulties which they suffer, in order to verify the possibility of the application of these standards has been designed list of identification include a set of phrases and a set of proposals for the conduct of the review process in the device from the reality of auditing standards governmental GAO, to be through an opinion poll research sample, which were represented by 140 inspectors working in the three provinces Syria. The study showed the desire of the sample to change the reality of auditing government now, in many ways, both in terms of rehabilitation scientific and practical believe in terms of independence from the executive branch as well as the desire to carry out the audit in an orderly and planned previously and this in turn provides a suitable ground for the adoption of governmental auditing standards.