دور مصفوفة توزيع المسؤوليات (RACI)‎ في تقييم عمل المدقق الداخلي

الملخص EN

The accelerating events and the continuous changes that took place in the business sector cast a shadow on the internal audit in terms of its procedures and direction.

The research aims to identify the International Professional Practices Framework issued by the IIA and the developments in the guidance guidelines for assessing risk management processes.

It also aims to identify the Responsibility Matrix (RACI) in assessing the responsibility of the internal auditor, as it is one of the modern tools in the evaluation, as it consists of the basic elements (responsible, accountability, consulting, reporting and applying these tools to a sample of Iraqi banks to obtain indicators for evaluating The development of economic units and the risks that these banks are exposed to.

A field study has been conducted on some commercial banks registered in the Iraq Stock Exchange.

The internal audit is the safety valve for the economic unit in determining the acceptable level of it.

Therefore, the problem of searching for the extent of the internal auditor's perception in the sample of research can be posed.

With modern frameworks for professional practices, does the responsibility distribution matrix (RACI) contribute to assessing the responsibility of the internal auditor, to address the weaknesses of the banks, the research sample, and to test the proposed responsibility matrix.

And run the data and process it automatically by using statistical models to analyze the results and test the hypotheses There is a correlation relationship between the components of the Responsibility Distribution Matrix (RACI) and the work of the internal auditor, and that their use affects between 80% -95% Therefore, banks can work on developing and updating their systems constantly by relying on international frameworks and guidelines for internal auditors that clarify the work of the economic unit, which can be adopted in light of their use of the Responsibility Matrix (RACI).

A risk-based audit program can also be applied.