تقويم وظيفة التدقيق الداخلي وفقا لمعايير التدقيق الداخلي الدولية (IIA)‎ في مديرية بلديات محافظة نينوى

الملخص EN

The aim of the research is to identify the extent of the application of international standards for internal auditing by auditors working in the Directorate of Municipalities of Nineveh Governorate.

To achieve the objectives of the study and test its hypotheses, we conducted an applied study in the Directorate of Municipalities of Nineveh Governorate.

The results of the study reached by the researcher are the ence of regulations governing the performance of internal auditing to play an active role in government sectors, and the lack of adoption of the modern objectives of the internal audit function, as well as its failure to adopt the International Internal Audit Standards (IIA), and the ence of a charter and a clear program for internal auditing.

The study concluded with a number of recommendations, the most important of which are: the necessity of adopting a clear plan for the internal audit function in the public sector, an internal audit program, developing the skills of internal auditors in the public sector and practicing their tasks according to standards and publications, and the need to pay attention to activating the role of internal audit in government sectors according to modern dimensions.

For this job given its positive role in adding value and improving the effectiveness of operations and