The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200
The research aims to develop the performance of internal auditors by knowing the extent of their commitment to International standards for internal auditing. This is done by showing the extent of their commitment to these standards, and demonstrating the impact that adherence to these standards has...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
middle technical university
2024-03-01
|
| Series: | Journal of Techniques |
| Online Access: | https://journal.mtu.edu.iq/index.php/MTU/article/view/2315 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1832595094995206144 |
|---|---|
| author | Abbas Esayed Oleiwi Samed Abd Alameer Saeed Yusra Hussein Hasan AL-karawi |
| author_facet | Abbas Esayed Oleiwi Samed Abd Alameer Saeed Yusra Hussein Hasan AL-karawi |
| author_sort | Abbas Esayed Oleiwi |
| collection | DOAJ |
| description |
The research aims to develop the performance of internal auditors by knowing the extent of their commitment to International standards for internal auditing. This is done by showing the extent of their commitment to these standards, and demonstrating the impact that adherence to these standards has in terms of credibility and transparency on the financial statements and reports provided by economic units to users, whether internal or external , In order to achieve this goal, the research was applied to one of the government departments that implements the government accounting system and has independent auditing units. This was done by distributing a questionnaire to the workers in that unit, and the analysis was conducted using the SPSS system; the research found that there is a significant correlation between internal auditing and the dimension of skill and necessary professional care and that there is no correlation between internal auditing and the dimension of continuing professional development, as well as the existence of a significant relationship of influence between the dimension of skill and necessary professional care and internal audit and the absence of a significant relationship with the dimension of professional development. Continuing, the research recommends the need to increase attention to the internal auditor by doing more to develop employees in internal audit units.
|
| format | Article |
| id | doaj-art-133ced55264d42e79c60be928e61e256 |
| institution | Kabale University |
| issn | 1818-653X 2708-8383 |
| language | English |
| publishDate | 2024-03-01 |
| publisher | middle technical university |
| record_format | Article |
| series | Journal of Techniques |
| spelling | doaj-art-133ced55264d42e79c60be928e61e2562025-01-19T10:58:57Zengmiddle technical universityJournal of Techniques1818-653X2708-83832024-03-01The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200Abbas Esayed Oleiwi0Samed Abd Alameer Saeed1Yusra Hussein Hasan AL-karawi2Middle Technical University, Baghdad, IraqTechnical Institute / Balad, Middle Technical University, Baghdad, IraqFaculty of Humanities and Law, Isfahan Islamic Azad University (Khorasgan), Isfahan, Iran The research aims to develop the performance of internal auditors by knowing the extent of their commitment to International standards for internal auditing. This is done by showing the extent of their commitment to these standards, and demonstrating the impact that adherence to these standards has in terms of credibility and transparency on the financial statements and reports provided by economic units to users, whether internal or external , In order to achieve this goal, the research was applied to one of the government departments that implements the government accounting system and has independent auditing units. This was done by distributing a questionnaire to the workers in that unit, and the analysis was conducted using the SPSS system; the research found that there is a significant correlation between internal auditing and the dimension of skill and necessary professional care and that there is no correlation between internal auditing and the dimension of continuing professional development, as well as the existence of a significant relationship of influence between the dimension of skill and necessary professional care and internal audit and the absence of a significant relationship with the dimension of professional development. Continuing, the research recommends the need to increase attention to the internal auditor by doing more to develop employees in internal audit units. https://journal.mtu.edu.iq/index.php/MTU/article/view/2315 |
| spellingShingle | Abbas Esayed Oleiwi Samed Abd Alameer Saeed Yusra Hussein Hasan AL-karawi The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200 Journal of Techniques |
| title | The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200 |
| title_full | The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200 |
| title_fullStr | The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200 |
| title_full_unstemmed | The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200 |
| title_short | The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200 |
| title_sort | extent to which internal audit units adhere to international standards for internal auditing regarding skill necessary professional care and continuing professional development 1200 |
| url | https://journal.mtu.edu.iq/index.php/MTU/article/view/2315 |
| work_keys_str_mv | AT abbasesayedoleiwi theextenttowhichinternalauditunitsadheretointernationalstandardsforinternalauditingregardingskillnecessaryprofessionalcareandcontinuingprofessionaldevelopment1200 AT samedabdalameersaeed theextenttowhichinternalauditunitsadheretointernationalstandardsforinternalauditingregardingskillnecessaryprofessionalcareandcontinuingprofessionaldevelopment1200 AT yusrahusseinhasanalkarawi theextenttowhichinternalauditunitsadheretointernationalstandardsforinternalauditingregardingskillnecessaryprofessionalcareandcontinuingprofessionaldevelopment1200 AT abbasesayedoleiwi extenttowhichinternalauditunitsadheretointernationalstandardsforinternalauditingregardingskillnecessaryprofessionalcareandcontinuingprofessionaldevelopment1200 AT samedabdalameersaeed extenttowhichinternalauditunitsadheretointernationalstandardsforinternalauditingregardingskillnecessaryprofessionalcareandcontinuingprofessionaldevelopment1200 AT yusrahusseinhasanalkarawi extenttowhichinternalauditunitsadheretointernationalstandardsforinternalauditingregardingskillnecessaryprofessionalcareandcontinuingprofessionaldevelopment1200 |