العلاقة بين تمكين لجان المراجع هو كفاءة أداء وظيفة التدقيق الداخلي في المصارف العراقية الخاصة

الملخص EN

This study aimed to identify the relationship between the quality of the performance of audit committees and the efficiency of the performance of the internal audit function in the Iraqi private banks from the perspective of the members of audit committees and directors of internal audit and internal auditors, the study shows one aspect of the control core of committees review in terms of the concept and the historical development of their appearance in the world and the elements that enable it to perform its duties and responsibilities of high quality, and its relationship to the efficient performance of the internal audit function.

To achieve this objective study followed the descriptive analytical method for the suitability of the nature of the study, where the questionnaire was designed as a tool to collect data from the study population consisting of 50 individual, in eight banks of Iraqi private banks registered in the Iraqi market for securities and the 23 bank.

Using a statistical program SPSS and appropriate statistical methods was reached results that showed the availability of the necessary elements that enable audit committees to perform their work with high quality and its impact on the efficiency of the performance of the internal audit function, where it was the most important results of a relationship of audit committees and improve the work plan and the internal audit function, and support the independence of the audit