تأثير معايير جودة التدقيق الداخلي في حوكمة الشركات : دراسة تطبيقه في الشركات المصرفية المدرجة في سوق العراق للأوراق المالية

Abstract EN

The aim of this research is to examine the effect of the quality of internal audit represented by the internal audit quality standards “Independence, Objectivity, Competency and Professional Care of the Auditor, Qualifications, Nature of Work, Management of The Internal audit Function, and Communicating Results” in activating corporate governance represented by its mechanisms “Board of Directors, Audit Committee, the External audit, and the laws and Systems“.

The study examined a sample of (154) forms distributed to the managers of the audit and control departments, the internal auditors, and accountants.

Specifically in the Iraqi Private banking companies numbering (18) banks.

The most important findings of the study results: that there is a correlation and the effect of a statistically significant relationship between the variables of the study internal audit quality represented by internal audit standards and mechanisms of corporate governance.