The Impact of the Professional Competence of the Internal Auditor in Improving the Quality of Accounting: Analytical Study

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: 71yousifs@gmail.com

Online Published:
7th October 2021

Received:
1st July 2021

Accepted:
26th August 2021

How to cite the Article

Kadim, J. R., Sabti, Y. M., Ali, G., Khdair, W. A., & Shaltag, K. H. (2021). The Impact of the Professional Competence of the Internal Auditor in Improving the Quality of Accounting: Analytical Study. South Asian Journal of Social Sciences and Humanities, 2(5), 85–99. https://doi.org/10.48165/sajssh.2021.2506 Cite
Kadim, Jasim Rahi, et al. “The Impact of the Professional Competence of the Internal Auditor in Improving the Quality of Accounting: Analytical Study.” South Asian Journal of Social Sciences and Humanities, vol. 2, no. 5, 2021, pp. 85–99, http://doi.org/10.48165/sajssh.2021.2506. Cite
1.
Kadim JR, Sabti YM, Ali G, Khdair WA, Shaltag KH. The Impact of the Professional Competence of the Internal Auditor in Improving the Quality of Accounting: Analytical Study. SAJSSH. 2021;2(5):85‑99. DOI: 10.48165/sajssh.2021.2506 Cite
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ABSTRACT

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.  

KEYWORDS

Professional competence, Quality of accounting information, Iraqi commercial  banks.