دور أسلوب محاسبة السجلات المفتوحة في تحقيق فاعلية التدقيق الداخلي : بحث ميداني في عينة من الشركات الصناعية العراقية

الملخص EN

The purpose of the research is to show how the method of accounting for open records can be effective The effectiveness of internal audit through activity audit and functions and operations by providing continuous exchange of information to cooperating units and coordination of actions, The importance of research is to demonstrate the role of the method by making the screening effective and contributing to the enhancement of space.

In order to achieve the objectives of the research, the applicability of the method and its impact on the effectiveness of internal scrutiny were indicated Iraqi companies through identification design addressed to a group of internal auditors operating in manufacturing units Iraq.

and using statistical methods that have contributed to the systematic scientific collection, accounting, compilation and presentation of results.

and using statistical methods that have contributed to the systematic scientific collection, accounting, compilation and presentation of results according to method Systematic science to achieve research objectives through the use (SPSS) To highlight the positive moral impact of the use of open record accounting On an effective internal audit basis, the method of accounting for open records acts as a control tool that reduces The behavioral uncertainties inherent in long -term relationships.

Most prominent recommendations should be made by members Cooperating units trust each other and disclose all information necessary to achieve relationships Strategy between cooperating units, taking action to overcome the parameters of method By encouraging cooperating units to open their records and activate the role of trust and commitment To ensure participation in the exchange of information between cooperating units.