Internal Auditing Standards (IIA)
Guiding Guide for Internal Audit Units
The efficiency of the performance of the Internal Audit
معايير التدقيق الداخلي للـ(IIA)
الدليل الاسترشادي لوحدات التدقيق الداخلي
كفاءة اداء التدقيق الداخلي.
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t
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