تفعيل أداء منظمات التدقيق في ظل نظم رقابة الجودة و دوره في دعم متطلبات الإصلاح المالي : دراسة ميدانية في البيئة العراقية

الملخص EN

The quality control systems in private and public auditing organizations contribute in activating the quality of auditing process, which contributes in activating the obligations of requirements of financial reform programs and their success.

So the research problem stem from the reality that the society is not satisfied about performance of private and public auditing organizations because of big volume of realized fraud, corruptions and the weakness of economic and technical performance for Iraqi various economic entities .

This may be returned to the weakness of effectiveness and efficiency of quality control systems in supporting those programs.

In this erea, it has been formed five hypotheses to test the variables and relationships of this research.

So, it has been used each of inductive approach for theoretical studying purposes, while we depended on statistical analysis for collective data by using questionnaire that prepared for field studying purposes.

In the context of research results, the most important conclusions emphasized on weakness or absence the quality control systems in Iraqi auditing organizations.

And on other hand the society are believes those systems are important in achieving the requirements of financial reform programs in Iraq.