أهمية العصف الذهني في دعم وظيفة التدقيق الداخلي : دراسة استطلاعية لآراء عدد من المدققين الداخليين في إقليم كردستان

الملخص EN

The research aims to test the importance of brainstorming sessions as one of the modern techniques in the field of accounting to support the internal audit function in terms of efficiency and effectiveness.

The brainstorming procedures, which may be adopted by the internal auditors in the follow-up and inspection activities within the company.

Were taken to support the reliability of the accounting number provided internally to the management in the form of internal reports or provided to external users in the form of financial statements.

As well as maintaining the assets of the company from theft or misuse and reduce the cases of manipulation and fraud.

A specific questionnaire was prepared for the purpose of studying the brainstorming relationship with the internal audit function of a sample of internal auditors in the Kurdistan Region for the year 2018.

The number of lists valid for analysis was 138.

The research found a number of conclusions, the most important of which is that there is a Positive and significant relationship between brainstorming sessions and the efficiency and effectiveness of internal auditing, by supporting the level of professional suspicion of the auditor when performing his work.