The role of internal audit in assessing the quality of profits Applied research for a sample of Iraqi banks

Abstract

This research sought to clarify the role of internal audit in the quality of profits, and to show the importance of adhering to a set of internal auditing standards, which have been taken care of by international organizations and the American Institute of Internal Auditors. The major developments in the various and diverse banking sectors, Banks, the need for an internal audit function, through the availability of many characteristics (standards), in the internal audit, namely, scientific qualification and practical experience, independence and objectivity, professional care, audit plan, programs Qis, training, for the purpose of providing an objective confirmation regarding the validity and reliability of the financial statements and the net profit resulting from banking operations because of its importance in taking credit and investment decisions, which provide this information to all of the shareholders, investors and other stakeholders.                                                                         

The research aims to determine the relationship between internal auditing in assessing     the quality of profits. The researcher used to measure the research variables a questionnaire that was prepared by reference to the previous studies and additions added by the arbitrators. In the light of the results of the analysis, the researcher reached a set of conclusions, The researcher presented a set of recommendations, the most prominent of which was the support of the internal audit function by senior departments in the Iraqi banks in order to carryout their duties and duties efficiently and effectively.