الخلاصة:
This study dealt with the role of the statutory auditor concerning auditing and improving the inventory in a foundation .this was done through field study at cosider channels foundation.
We adopted the descriptive analytical method meeting ,and the set of information preceded by the service manager to deny or validation validate the hypotheses of study.
The study concluded that the statutory auditor has a direct impact on the appropriate way of the inventory audit process so that he studies the system of checking and evaluating the inventory also ensure the data provided.
Activating the internal control system of inventory requires the compliance with the suggestions and recommendations of the statutory auditor about improving the interior control system
