دور استقلالية التدقيق الداخلي على تطبيق قواعد الحوكمة و أثره في جودة المعلومات المحاسبية : دراسة تطبيقية في جامعة ديالى

الملخص EN

The aim of the research is to identify the role of the internal auditor's independence in applying the rules of governance in the organizations and the impact on the quality of the accounting information, which is reviewed through adherence to the Code of Professional Conduct and the application of auditing and auditing standards in force locally and internationally The study reached several conclusions, the most important of which is that the internal audit contributes to the application of the rules of governance in the fair and honest representation of accounting information through the support of independence of the internal auditor and its keenness to follow the standards of quality in the accounting disclosure, and the most important recommendations were the need to know the internal auditor Internal rules of governance and their application to achieve the quality of accounting information provided to its users both internal and external.

key words: Internal audit independence, Governance rules, accounting information of the Quality