تقييم التدقيق الداخلي في النشاط التأميني في ضوء المعايير الدولية (IIA)‎

الملخص EN

The research aims to assess the internal audit in the Iraqi insurance companies by examining the actual implementation of the procedures and the desired objectives in comparison with the International Standards for Internal Auditing (IIA).

It also aims to highlight the technical activity and the basic processes that form it in the insurance companies in order to clarify the vision to the parties involved in the process.

Insurance, and clarifying the role of the internal audit process on insurance companies, as an important means to ensure the effective functioning and implementation of technical operations, while respecting the legislation and rules governing the insurance sector, in order to protect the rights of policyholders and increase their confidence in the company.

In order to achieve the objectives of the research, a questionnaire was designed of three main axes that included many questions directed to a number of officials and workers of the Iraqi General Insurance Company regarding the impact of internal auditing on insurance activity in light of international standards (IIA), as well as relying on some financial statements.

And business results issued by the research sample company.

The study reached a number of conclusions, the most important of which are: The employees of the Internal Control Department do not have sufficient knowledge of the International Standards for Internal Auditing (IIA), in addition to the fact that none of them obtained the Certified Internal Auditor Certificate from the organization of the International Institute of Internal Auditing or other certificates in the same specialty from the organization of other professional organizations.

The study also presented a set of recommendations, the most important of which are: Urging the employees of the Internal Control Department to obtain the appropriate certificates and professional qualifications such as the Certified Internal Auditor Certificate.