التعاقد الخارجي لوظيفة التدقيق الداخلي الواقع و الطموح : حكومة ذي قار المحلية انموذجا

الملخص EN

The research aimed to identify the reader with outsourcing in general and outsourcing internal audit function in particular, And to identify the Possibility and feasibility of its application in the local government of Dhi Qar.

In order to achieve the objectives of the research, the researchers reviewed the theoretical and applied studies that dealt with this subject as well as conducting field visits to the local government of Dhi Qar and conducting interviews with its internal audit team, The researchers concluded that Internal audit in the local government of Dhi Qar suffers from many problems, and the outsourcing internal audit function may be the best solution for the administration to avoid these problems