The study’s problem boils down to knowing the impact of applying international accounting standards on internal control, The study aimed to know the impact of the application of international accounting standards on internal control in terms of internal audit and financial control and the efficiency of internal control in general ,The study reached the most important results: There is a clearly noticeable effect when applying international accounting standards on internal audit, the application of international accounting standards affects financial control, the application of international accounting standards affects the efficiency of internal control.
International Accounting Standards, Internal Control
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