الأزمة المالية و أثرها على جودة التدقيق الداخلي في الوحدات الحكومية : دراسة على عينة من المدققين الداخليين في محافظة الأنبار

الملخص EN

The aim of this study is to examine the impact of the financial crisis on the quality of internal auditing in government organizations.

The study community may be internal auditors in government Organizations in Anbar governorate/Iraq, where the country experienced a financial and economic crisis accompanied by a security crisis at the country level.

The sample of the study consisted of (80) internal auditors working in government Organizations.

The questionnaire included a set of questions to test the impact of the financial crisis on a number of factors that constitute the quality of the internal audit identified by some previous studies: (objectivity, management support, use audit functions in orientation the management and sector which the institution belongs).

The study has led to a number of results, including a relationship that has a significant effect between the financial crisis and the quality of the internal audit in the government organizations.

In light of this, the study presented a number of recommendations, such as that the role of internal auditing should be strengthened and the independence of the internal auditors should be strengthened in the government organizations in Iraq, to practice their work objectively.