جائحة (Covid-19)‎ و انعكاساتها على مهنة التدقيق : دراسة مسحية لمدققي و محاسبي جامعة الموصل

الملخص EN

This paper aims to identify the most important challenges and difficulties imposed by the (Covid-19) pandemic on the audit profession and internal auditing in particular.

the internal audit profession has been affected by many risks as a result of the effects of the Corona pandemic on the continuity of work in Iraqi organizations, including universities.

therefore, the questionnaire was adopted as the main tool for collecting data from the sample individuals at the University of Mosul, as well as using (AMOS) software to conduct the confirmatory factor analysis to obtain the targeted results.

the paper found an increase in cases of uncertainty continuously and renewed with the continuity of the conditions of the pandemic (COVID-19), which affected the process of assessing the extent of the continuity of the activities of organizations and planning for future audits.

additionally, this paper presents its proposals, including the interest in the establishment of specialized training courses and workshops that contribute to raising the efficiency and effectiveness of auditors and contribute to raising their productivity rates in light of the increasing complexity of professions, especially the audit profession.