تحليل اثر التدقيق الداخلي على جودة المعلومات المحاسبية في ظل الدليل الاسترشادي للتدقيق الداخلي

Abstract

The research aims to demonstrate the quality of accounting information provided by many researchers to use this information that helps them adopt sharing, as well as the role that auditing can play in order to provide that information of the required quality, from which we can encourage those who take innovation And raising the level of trust that this information can enjoy, as well as communicating it to users in a timely manner, and for the purpose of achieving these goals, the research was applied to the financial statements of one of the Iraqi companies registered in the Iraqi Stock Exchange that has users of accounting information from inside and outside the facility. The internal audit guideline developed by the Federal Office of Financial Supervision was used as tools for the internal auditor in order to extract accounting information with the required quality. The research concluded that workers in the internal audit units do not have full knowledge of the above guide. The research also concluded that the establishment sampled for the research did not issue Lists of names of shareholders who have not received their shares of profits for previous years, which makes it difficult to communicate with them Based on the research results, the researcher recommends that the research sample establishment pay more attention and care to the employees in the internal audit units by increasing the number of employees in the audit units who enjoy high quality in terms of experience and skill.