Problems of internal auditing in the educational sector : a field study at the private university in Erbil-Iraq
Author
Source
Journal of Arts, Literature, Humanities and Social Sciences
Issue
Vol. 2019, Issue 35 (28 Feb. 2019), pp.386-401, 16 p.
Publisher
Emirates College for Education Sciences
Publication Date
2019-02-28
Country of Publication
United Arab Emirates
No. of Pages
16
Main Subjects
Topics
Abstract EN
Internal auditing is an important part of internal control.
The auditing function is carried out by the staffs working within the unit who are assisted by the administration to assist them in finalizing the control processes that they cannot complete themselves, The Search problem Weak scientific and practical efficiency of internal auditing, Requires study There are significant differences between the problem of scientific and practical efficiency of the internal auditor and the problem of the location in the organizational structure and independence, In the end, the researcher conducting the most important results The results of the field survey conducted by the researcher from AL-Mustansiriya University and its colleges, which provided departments and divisions for internal auditing, showed that there is a clear shortage in the number of internal auditors working in those departments and divisions and insufficient to cover audits.
The number of internal auditors is not matched with the number of internal auditors required.
In some colleges, auditing functions are usually conducted by a single examiner.
American Psychological Association (APA)
al-Kaki, Farhad Rifat Ali. 2019. Problems of internal auditing in the educational sector : a field study at the private university in Erbil-Iraq. Journal of Arts, Literature, Humanities and Social Sciences،Vol. 2019, no. 35, pp.386-401.
https://search.emarefa.net/detail/BIM-1082463
Modern Language Association (MLA)
al-Kaki, Farhad Rifat Ali. Problems of internal auditing in the educational sector : a field study at the private university in Erbil-Iraq. Journal of Arts, Literature, Humanities and Social Sciences No. 35 (Feb. 2019), pp.386-401.
https://search.emarefa.net/detail/BIM-1082463
American Medical Association (AMA)
al-Kaki, Farhad Rifat Ali. Problems of internal auditing in the educational sector : a field study at the private university in Erbil-Iraq. Journal of Arts, Literature, Humanities and Social Sciences. 2019. Vol. 2019, no. 35, pp.386-401.
https://search.emarefa.net/detail/BIM-1082463
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 400-401
Record ID
BIM-1082463