تأثير ممارسات أخلاقيات المهنة و استقلالية المدقق على جودة التدقيق الداخلي : دراسة تحليلية لآراء عينة من العاملين في مجال التدقيق و المحاسبة في تشكيلات كل من جامعة ميسان و الجامعة التقنية الجنوبية

الملخص EN

The current study aims to identify the degree of commitment of internal auditors to the ethics of the profession and to indicate the extent to which they enjoy independence in performing their audit tasks, which is reflected in the quality of internal audit.

The study was based on main hypothesis that (There is a statistically significant effect at the level of significance (0.05) for the ethics of the audit profession and the independence of the auditor on the quality of the internal audit) The descriptive approach was also followed in the theoretical aspect, on the practical side, questionnaire was adapted according to standards tested in previous studies prepared for this purpose to achieving the objectives of the study and proving its hypothesis, as the questionnaire was distributed to (43)individuals and (40) of them were retrieved and were valid for analysis to judge the extent to which professional ethics and the independence of the auditor are applied in the study sample organizations, The study was divided into three sections, the first section contained the study methodology while the second section included the theoretical review as general concepts about the ethics of the profession, the independence of the auditor and the quality of internal auditing.

As for the third topic, it included the practical aspect.

And the (SPSS) Program was used to analyze the input.

And the identification of the result, and the study reached a number of conclusions, the most important of which is, the results of the statistical analyzes showed that all the relationships that link the main independent variables for each of (variable of ethics of the audit profession and the Autonomy of the auditor) are positive and moral relationships, which means that three variables contribute positively to the interpretation of the quality of the internal audit.