مدى أهمية التدقيق الداخلي في رفع كفاءة و أداء المصارف التجارية : دراسة تحليلية في عينة من المصارف التجارية العراقية

الملخص EN

This study aims to identify the effectiveness of the internal audit function in commercial banks operating in the Iraqi market and the role it plays in the process of raising efficiency and improving performance for those banks.

One of the most important results of the study was that the internal audit units in banks play a good and effective role through their sufficient experience, which enables them to discover errors, fraud and manipulation arising from misuse in the activities of those banks.

As for the most important recommendations made by the researcher, the internal auditor should have independence Complete and sufficient experience and the need to increase training courses for internal auditors to understand international and local auditing standards, as this ensures the achievement of effective performance control in general.

To achieve the objectives of the study, the researcher designed a questionnaire that included (14) items to collect primary information from the study sample and analyze it using the statistical program (SPSS), using arithmetic averages, standard deviations, coefficient of variation in addition to percentages, in order to achieve the objectives of the study.