Problems of internal auditing in the educational sector : a field study at the private university in Erbil-Iraq

الملخص EN

Internal auditing is an important part of internal control.

The auditing function is carried out by the staffs working within the unit who are assisted by the administration to assist them in finalizing the control processes that they cannot complete themselves, The Search problem Weak scientific and practical efficiency of internal auditing, Requires study There are significant differences between the problem of scientific and practical efficiency of the internal auditor and the problem of the location in the organizational structure and independence, In the end, the researcher conducting the most important results The results of the field survey conducted by the researcher from AL-Mustansiriya University and its colleges, which provided departments and divisions for internal auditing, showed that there is a clear shortage in the number of internal auditors working in those departments and divisions and insufficient to cover audits.

The number of internal auditors is not matched with the number of internal auditors required.

In some colleges, auditing functions are usually conducted by a single examiner.