The increase in the size of projects, the large amount of financial operations and events, the increased reliance on electronic operating systems and information systems, and the reliance of auditors on the statistical sampling method and the risks associated with it$,$ have led to an in the external auditor$$s reliance on qualified and experienced people from outside the audit team. The internal auditor is one of those people whose work the external auditor most depends on$.$ This is due to their proximity and thorough knowledge of the nature of the company$$s business and the presence of some overlap and similarity in the field of work of each of them. This provides incentives for the external auditor to benefit from the work of the internal auditor. In light of your study of international auditing standards, write a simplified article about the internal control system, explaining the following most important points:

In light of your study of international auditing standards, write a simplified article about the internal control system, explaining the following most important points:

First: The scope of the international auditing standard for the internal control system and its most important objectives. $(20$ degrees$)$

Second: If there are amendments to the standard, mention them and clarify the extent of application of the standard in the Jordanian auditing environment. $(20$ degrees$)$

Third: Clarifying the auditor$$s responsibility for internal control, clarifying the types of internal control and the most important control procedures. $(20$ degrees$)$