The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Internal Auditor’s Commitment to International Performance Standards and Their Impact on Tax Activity (An Applied Research in the General Tax Authority)) for the student Aqeel Najah Mahdi Al-Jadir to obtain a higher diploma equivalent to a master’s degree in taxes and grants its holder All rights and privileges of a master’s degree.
The study aimed to demonstrate the extent to which internal audit at the General Tax Authority adheres to international performance standards by examining the actual implementation of the procedures and objectives sought from it.
The study concluded that it is necessary to apply international performance standards by the Internal Audit Department at the General Tax Authority because of their impact on raising the efficiency and effectiveness of the department’s audit performance.
