The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Internal audit ethics is in accordance with international standards issued by the IIA and its impact on the effectiveness of audit committees: applied research) for the student Aqeel Shamkhi Jabir al-Bdairi to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to explain internal auditing and its ethics in accordance withinternational standards issued by (IIA). A statement of the audit committees and their role in achieving the objectives of the economic unit, as well as a statement of the extent of internal auditors’ commitment to the ethics of the internal audit profession in accordance with international standards issued by (IIA) and the extent of its reflection on the effectiveness of the audit committees in achieving this commitment in the Central Bank of Iraq. In order for the research to achieve the desired results, it was supported by an applied aspect in which the researcher relied on the descriptive analytical approach and presented and studied the cases discovered, in addition to using a questionnaire to collect data and analyze it using the statistical program SPSSvr (24), to answer the main research problem, which states that there is a lack of commitment to professional ethics. Internal auditing in accordance with international standards issued by (IIA) led to the emergence of many violations and their repetition from year to year, which affected the effectiveness of audit committees.
The study concluded that internal audit ethics in accordance with international standards issued by (IIA) are among the basics of practicing the internal audit profession in the Central Bank of Iraq, which internal auditors must adhere to when performing their duties. The audit committee is the one that supervises and monitors internal audit to ensure the achievement of This commitment is through reviewing the internal audit charter.
