دور التدقيق الداخلي في تحديد درجة تشتت وضوح الرؤية بين الإدارة العليا والوسطى والدنيا وتأثيره في إضافة قيمة للشركة

RP-The Role of Internal Audit in determining The Degree of dispersion of Vision clarity between Upper, Middle and Lower Management and its impact .pdf

The research aims to highlight the importance and role of internal audit in adding value to the company Through one of the most important applications, which is determining the degree of dispersion and clarity of vision between the upper, middle and lower administrative levels, And a statement importance Combine efforts to prevent this dispersion as among the most important risks facing the company. In order to achieve this

goal Form is designed questionnaire distributed thereof (120) questionnaire form to the internal auditors In commercial banks listed on the Iraq Stock Exchange, Has been recovered(114) questionnaire form valid for analysis. she used by the researcher Statistical programs for the social sciences(SPSS), and Path analysis and regression function coefficients to test hypotheses. After delving into the research aspects(theoretical and practical) The researcher reached her many conclusions, the most important of which are Internal audit contributes to evaluating the company’s vision because of its important role in Determine the degree of dispersion clarity of vision between management the upper, middle and lower As a risk facing all companies and Neglecting such identification of these risks would result in other risks, which would prevent the company from achieving its objectives and, accordingly, its vision. Based on the results, the researcher her presented some recommendations, the most important of which are It is necessary for senior management to assign the internal audit management to provide assurances about the extent of understanding And realize employees at different administrative levels of the company’s vision And the extent of their belief in it for the importance of this in achieving it.