The Extent to Which Internal Audit Units Adhere to International Standards for Internal Auditing Regarding Skill, Necessary Professional Care, And Continuing Professional Development 1200

Abstract

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.