مدى تأثير استخدام معايير تقنية Six Sigma في تحسين جودة التدقيق الداخلي : دراسة تطبيقية في الوحدات الحكومية في محافظة النجف الأشرف \

الملخص EN

This research aims to Know the extent Effect use Six Sigma technique to improve the quality of internal audit in government units, and to achieve that, a questionnaire was designed depending on the theoretical study and previous studies included (47) paragraphs to collect information from the research sample, consisting of top managements and personnel of internal audit departments and accounts managers and tea leaders of BSA committees, including (116) questionnaire, (107) of them filled out and (101) was analyzable, then the descriptive analytical approach has been depended by the Inquisition for information and linking the results, besides, collecting, analyzing data and test hypotheses through a variety of statistical treatments using the statistical Package for the Soci al Sciences (SPSS).

Among the most important results that have been reached is: the audit systems in the units within research sample worked at Sigma level between (2.64 - 3.06), where the defects level were between (126506-59603) per million chance, and government units within the sample of research adhered to application of quality standards for internal audit, However, this commitment has been weak compared to the role and importance of internal audit at the moment, and the most standard application was the independence and objectivity standard which had arithmetic mean (2.30), while the lesser standards applied was the planning of the audit process standard, which had an arithmetic mean (1.92) , Using Six Sigma standards technique are affecting positively to improve the quality of internal audit in government units in the province of Najaf, this effect is illustrated through the correlation coefficient of (0.947) and the determination coefficient of (0.897).

Depending on the research’s results, the researcher presents a several recommendations including the attention of top management to adopt Six Sigma standards techniques by forming a work team to apply this technique according to the organizational structure, and provide all the related elements and ingredients to ensure the success and to take advantage of them in reducing defects and errors and to consolidate the environment work with a quality concepts and excellence for raising the provided services level for each activity.