Factors affecting the quality of internal audit reports for government institutions A field study at the Iraqi University.

Abstract

This study came to determine the factors that affect the quality of the audit process by collecting the opinions of the internal auditors working at the Iraqi University, as they are considered a professional category in contact with the audit field work, and their purpose is to reach those goals and then follow the descriptive approach to the theoretical side, which deals with the subject of audit and quality of performance, either. The analytical approach complementing the theoretical aspect was through a field survey questionnaire, opinions were collected and analyzed, and conclusions and recommendations were reached.