TY  - JOUR
T1  - Assessment of Auditor’s Responsibility on the Strategic Planning and
Controls Using SWOT Analysis: An Ethical Approach
AU - Zwed, Jasim Gshayyish AU - Al-Rubaye, Rabab Adnan 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 2
SP  - 600
EP  - 609
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.600.609
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.600.609
KW  - Strategic planning
KW  -financial control
KW  -auditor responsibility
KW  -ethical standards
KW  -SWOT
KW  -analysis
KW  -economic unity
AB  - This study aims to assess the ethical responsibility of auditor on the strategic planning and controls
using SWOT analysis in Iraqi industrial companies. In addition it seeks to reveal the ethical responsibility of
the auditor in auditing of the strategic planning processes and examining the strategic control procedures
prepared by the economic unit. In order to achieve these objectives, a case study on the Iraqi engineering
works companies was implemented. The SWOT analysis was used a tool to assess the strategic planning and
controls in the sample company using the financial data for the years from 2011-2015. The findings reveal that
it is necessary for auditors to be able to design the auditing procedure that effectively monitor the strategic
plans and controls in order to identify the resulted deviations. The results also indicate that those plans should
be examined by a neutral professional or professional in order to stay away from overstatement. The results of
data analysis in the Iraqi engineering works company show that by considering the ethical conduct standards
the auditors are required to develop an effective program and plans to oversight the strategic plans and control
adopted by the economic unit. Moreover, the results also reveal that the sample company did not develop
strategic plans sufficient to reduce the risk of external threats. The findings of this study suggest that, the
auditors should present the strategic plans and control adopted in the economic unit because this enhances
and contributes to the development of the sound plans. In order to avoid future changes and economic unity
to develop appropriate strategic plans to reduce the threat of the external environment and the economic unity
to adopt a system of information and a careful system to ensure that the strategic plans to build accurate
information based on an integrated information system.
ER  -