South Asian Journal of Social Sciences and Humanities Year: 2021 (August), Volume: (2), Issue. (5) First page: (85) Last page: (99) Online ISSN: 2582-7065 doi: 10.48165/sajssh.2021.2506
The Impact of the Professional Competence of the Internal Auditor in Improving the Quality of Accounting: Analytical Study
Jasim Rahi Kadim1, Yousif Mousa Sabti2, Ghazanfar Ali3, Wameedh A. Khdair4 & Karim Hazen Shaltag5
1Federal board of supreme audit / Muthanna Control Directorate
2Phd, Department of Business Administration, School of Business, University Utara Malaysia, Malaysia.
3Associate Lecturer, Islamia University Nahawalpur, Pakistan.
4Department of Business Administration, Almaaqal University, Basrah, Iraq.
5Federal board of supreme audit / Muthanna Control Directorate.
Corresponding Author:Yousif Mousa Sabti , Email: email@example.com
7th October 2021
1st July 2021
26th August 2021
How to cite the Article
The aim of the research is to test the impact of the professional competence of the internal auditor in improving the quality of accounting information (QAI). The research community consists of a group of Iraqi private banks listed in the Iraqi Stock Exchange, and the research sample includes accountants, internal auditors and internal audit managers, and for the purpose of data collection, the researcher prepared a questionnaire form, as (52) forms were distributed to the individuals of the research sample and (49) forms were recovered from them, and the form valid for analysis reached (44) forms. The data of which were analyzed using the statistical package (SPSS). The research reached conclusions, including the existence of a correlation and moral effect between the variables of the research, and among the recommendations made by the research directing banks’ attention to the need to continue holding conferences and seminars in coordination with the competent bodies and academics to develop the capabilities and capabilities of internal auditors in companies.
Professional competence, Quality of accounting information, Iraqi commercial banks.