تأثير رأس المال البشري على أداء التدقيق الداخلي : دراسة على عينة من المدققين في جامعة الموصل

الملخص EN

The aim of the research is to demonstrate the impact of human capital dimensions on the performance of internal auditing at the University of Mosul, The sample of the study was represented by internal auditors working in the departments and divisions of control and internal auditing at the University of Mosul, The researchers adopted the descriptive analytical approach by relying on the questionnaire form and analyzing it using the statistical analysis program (spss), The results of the research revealed that the correlation was positive between the dimensions of human capital on the performance of internal auditing, The research was concluded with recommendations, the most important of which is working on developing audit cadres in using electronic technical means in their field of work and moving away as much as possible from traditional means to reach accurate results.