مدى التزام المدققين الداخليين العراقيين بمعايير التدقيق الداخلي الدولية للحد من الغش والاحتيال

Rp- THE EXTENT OF THE IRAQI INTERNAL AUDITORS' COMMITMENT TO THE INTERNATIONAL INTERNAL AUDITING STANDARDS TO RESTRAIN CHEATING AND pdf.

Abstract
Internal auditing is considered one of the most significant jobs in all facilities since it is a
vital instrument in the administration of work and the insurance of operation
performance due to the crucial role it has in assessing and promoting the internal auditing
system. It also contributes to the evaluation and improvement of risk management
because internal auditing represents the major defense line to restrain cheating and
fraud.
Since this job is so momentous, it made the Institute of Internal Auditors (IIA) put forward
international standards for internal auditing to serve as a guide and a reference to
perform the work of the internal auditor. In order for this job to be efficient and achieve
its goals, it has to rely on such standards.
Hence, this research aims at measuring the extent of the Iraqi internal auditors’
commitment to international auditing standards in the public sector facilities and also to
measuring the actual procedures to restrain cheating and fraud accordingly.
In order to attain the objectives of this research, a questionnaire has been formulated.
This questionnaire has been distributed on internal auditors in a sample Iraqi public sector
facilities which were (19) in number in addition to the auditors in the Iraqi fedral supreme
Board of Audit. (200) copies of the questionnaire have been distributed where (174) were
returned which form a 87% of the total number. The researcher used (SPSS) to analyze
the data available.
One of the results of measuring the extent of the Iraqi internal auditors’ commitment in
the public sector facilities to international auditing standards for all sectors was that point
(29)-which relates to the internal auditing manager’s task of looking into the final report
being submitted, received the highest mean which is (4.3) and with a rate of accord by
209
the internal auditors which is (85.9%). Point (18) which indicates the internal auditing
manager’s disclosure of cases of non-commitment to international auditing standardsreceived the least mean which is (3.3) and the accord rate among internal auditors is
(65.9%).
As regards the measurement of actual procedures to restrain cheating and fraud, point(6)
-which relates to the internal auditing manager’s notification of his superiors and the
Administration Board about the important probabilities of being exposed to fraudreceived the highest mean which is (4) with an accord rate among internal auditors of
(80.3%) whereas point (11) which refers to the fact that the risk level affiliated with fraud
is relatively low-received the lowest mean which is (3.3) with an accord rate amounting
to (66.6%). The relationship between the extent of the internal auditors’ commitment to
international auditing standards and the restraining of fraud and cheating has been
statistically determined.
According to the afore-mentioned results, the researcher submits a number of
recommendations the most important of which is that there is a necessity to adopt
modern international auditing standards and to be committed to them to cope with the
developments in the internal auditing activities, to achieve an ideal readiness to
encounter and restrain cheating and fraud, to pursue the determination of the auditing
staff’s task according to these standards in terms of the features that it should have and
in terms of the requirements of its performance, responsibilities, and authorities to
secure the realization of an efficient auditing. The necessity of affiliating the auditing
process with the ministry concerned or directly linking it with an independent commission
structurally and financially speaking to insure complete independence and also to
increase the training courses for the internal auditors to enhance their expertise.