MUAYAD ABDUL KADHIM ABBAS ALI,DR. ALI KHUDAIR SAMIR
DOI: https://doi.org/In light of the rapid changes witnessed by the global economy, logistics activities have become a crucial and important factor in achieving operational efficiency and competitiveness of units.EconomicIn the contemporary business environment characterized by increasing competition and transformations,Fast.on effectThis competition has recently increased interest in logistics activities and tasks due to their significant and vital impact on the performance of units.Economic, and these activities have become a focus of interest for many, including auditors, because these activities lack audit procedures specific to them.The research seeks to defineImportance and typesLogisticsactivitiesAnd its types, with a statement and definition of the auditing procedures carried out by the auditor in general, and the ability of the auditor to prepare or establish a set of procedures to audit these activities.This research is based on the hypothesis that:Logistics activities are of great importance and the external auditor has the responsibility to design and prepare specific audit procedures to examine logistics activities. The research recommended the necessity ofRisingEconomic units and regulatory bodies pay attentionTpreciseActivitiesLogisticsAndspecial attentionStructuredIndependentandThis requires allocating audit personnel with experience and deep knowledge of logistics operations.
