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Integrative role for Internal Audit in the Effectiveness of Institutional Control | ||
| Gulf Economist | ||
| Article 1, Volume 30, Issue 24, 2013, Pages 256-299 PDF (0 K) | ||
| Author | ||
| Lecturer. Ban Tawfiq Nejem | ||
| Abstract | ||
| Abstract: The study aims to identify theimportance of the auditrole ,being a foundation to institutional controlin light of the separation between ownership and administration,contributing to the examination and evaluationin internal control activities, supplying administrationwith the necessaryinformation to achieve control , protection and decision-makingat the right time. The research dealt with theoretical framework of institutional controlin terms of the concept and principle and the role of the internal audit function in the form of institutional controlin the practical side and testing the hypothesis search.The questionnaire was adopted and distributed to a number of Iraqi banks and companiesworking in the private sector,as well aslisted companies in the Iraqi stock market, the research found that there is a need to review the laws and regulations of Iraqi-related companiesto cope withinternational practices and regulations of institutional controland there is a need forsupervision and controlon companiesconducting periodic evaluationto find out thecommitment extent to the instructions of the reality of actual assessment | ||
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