أثر ميزتي الاقتصادية و نقل المعرفة لتعهيد التدقيق الداخلي على البيئة الرقابية الداخلية : دراسة استقصائية لمجموعة من العاملين في القطاع الصناعي العراقي

الملخص EN

The aim of this research is to study the impact of economic and knowledge transfer advantages in outsourcing the internal audit on the internal control environment, it is an investigative study for a group of employees at Iraqi Industrial Sector by measuring the effect between search variables.

The descriptive analytical approach was adopted, as well as the selecting a sample of the internal auditors, accountants and executives directors in the Iraqi industrial companies, which number (25) companies and (129) workers, where (210) questionnaire were distributed and retrieved (129) usable.

The results were extracted through the statistical program (SPSS) to validate the research hypothesis related to the effect between the two research variables.

A number of results have been reached, the most important of which is; the relatively high awareness of the research sample on the economic and transfer of knowledge advantages to entrust the advantages of internal audit in Iraqi companies, Knowledge transfer as a result of outsourcing was the most supportive.

This great interest can be explained by the awareness of cost reduction or avoidance especially in small and medium-sized enterprises, benefit from the accumulated experience and diverse knowledge of professional offices and ensure a high level of independence and impartiality in the results of internal audit.

Thus, the most important recommendations of which was to encourage Iraqi companies, especially small and medium-sized ones to adopt internal audit outsourcing procedures because of its many and varied advantages that support the performance of the company as a whole.