توظيف النظرية الثلاثية للذكاء الناجح لرفع قدرة المدقق الداخلي على تقييم المخاطر في ظل تطبيق معايير التدقيق الداخلي الدولية

Rp- Employing the Triple Theory of Successful Intelligence to raise the ability of the Internal Auditor to assess Risks according to application .pdf

The research aims to advance the reality of the internal audit departments by employing the components of the triple theory of successful intelligence and the distribution of work among the internal auditors according to their capabilities and skills that distinguish them from each other in accordance with the components of this theory, and to develop their capabilities through continuous training, and to indicate the correlation and influence relationships between Types of successful intelligence and the ability of the internal auditor to assess risks and include this evaluation in the auditor’s report, which must be at a high level of clarity in order to achieve the most benefit, as well as keep abreast of developments in the auditing profession by applying international internal auditing standards. Therefore, the theoretical aspect of The research refers to the conceptual framework and what the triple theory of successful intelligence is and its components, as well as the topic of internal auditing and risk assessment after referring to some previous research on the two variables of the research. As for the practical side of the research, 240 questionnaires were distributed and the number of valid forms for analysis was 220 questionnaires. Distributed to internal auditors in the public sector and private sector companies listed in the Iraq Stock Exchange to find out the relationship of correlation and influence between the two variables of the search, including dimensions, and after using the statistical program spss (21).
The researcher concluded that the triple theory of successful intelligence and its dimensions have a clear effect and a positive relationship Between them and raising the ability of internal auditors to assess risks, and its reflection on the quality of the work of the internal audit departments, focusing on taking into account the interest in applying international internal auditing standards and the need for continuous training, especially on strategies for learning and developing the distinctive intelligence of the personality of each internal auditor.