دور تكامل التدقيق الداخلي والخارجي في بيئة البيانات الضخمة وانعكاسه في جودة التقارير المالية

RP-The role of internal and external audit integration in the big data environment and its reflection in the quality of financial reporting.pdf

The research aims to study the impact of the internal and external audit integration relationship through the dimension (the external auditor’s dependence on the work of the internal auditor) in the big data environment and its reflection on the quality of financial reports and the impact of big data
The researcher used a questionnaire as a data collection tool to achieve her goal consisting of (300) questionnaire forms distributed to a sample of (auditors, audit managers, auditors, auditors, academic accountants). It included Iraqi companies listed on the Iraq Stock Exchange and workers in accounting and auditing offices, and (290) questionnaires were retrieved valid for analysis, and the results were used for statistical analysis and hypothesis tests were conducted using the program (spss) and appropriate statistical methods, including (exploratory factor analysis, arithmetic mean, standard deviation, Pearson correlation coefficient, t-test).
The researcher reached several conclusions, including: The importance of integrating internal and external audits for organizational development and performance. The need for auditors to have exceptional skills in big data environments was highlighted, and the positive correlation between integration and financial reporting quality indicates the need for economic units to prioritize this requirement.
The researcher made several recommendations: Increasing opportunities for cooperation and coordination between internal audit and external audit by contracting with specialized offices and introducing internal auditors to developmental courses, in order to benefit from the positive relationship between internal and external audit integration and financial reporting quality, companies should provide all requirements and disclose all information required by the external auditor in order to enhance disclosure and transparency in financial reports