I discussed at the Faculty of Management and Economics at Wasit University the message of the tagged master 'â" (using risk-based audit according to the coso framework to enhance the information content of financial reports) the message provided by the researcher (Sajjad Shamkhi Jabr) aims to enhance information content through the use of risk-based audit according to the COSO framework by highlighting the risks of auditing to which the auditor is exposed, Factors affecting them, demonstrating the means and methods to reduce them, controlling them and assessing the risk of acceptable overall audit, implicit risks, control risks and the risk of detection, for the purpose of delivering it to the lowest possible level to enhance the information content of the reports. The research found that risk-based audit using the COSO framework implemented by the auditor enhances the information content of financial reports, the use of internal control components under the COSO framework by the auditor, and the work to examine the internal control system through these components reduces the risk of auditing. The research came up with a set of recommendations, including the continuous examination and evaluation of the internal control system of the economic unit to identify and address the defects and to increase its effectiveness, and to avoid mistakes due to the weakness of this system, as the more effective the risks are, and work to establish evolutionary courses periodically to help the auditors identify new developments related to the profession, and to inform them of the latest changes that occur first and foremost.

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It could be a picture of one person and an interior view.