Strategic Analysis as an Audit Technique - SWOT Analysis: Empirical Study in Rubber and Tires Industry in Najaf Governance

ABSTRACT Because of the great changes that occur in the business environment, the external auditors had to develop audit programs and adopt new methods in the audit process, as the strategic analysis was adopted in this research through conducting a (SWOT) analysis of the Najaf tire factory, and the study was based on the hypothesis "the quality of auditing will increased when using Strategic analysis tools in audit procedures", and it has The study reached a number of conclusions, the most important of which is "Strategic analysis has a major role in the effectiveness and development of external auditing, by expanding its scope of work by including the procedures studying the external environment of the organization as well as its internal environment, and develop an auditing program that includes the use of strategic analysis tools" and the study recommended "corporate auditors must use strategic analysis and its tools from , in addition to expanding the audit scope to include studying the external environment of companies as well as their internal environment and developing the audit program".