Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The role of internal auditing in the effectiveness of strategic planning and its impact on the quality of internal auditing according to principles (9) and (12) of Global standards / Applied research ) for the student Shahlaa Adil Abed 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.
This study aimed to adopt international standards for internal auditing and assess their contribution to highlighting the crucial role of internal audit units within economic entities. This role encompasses defining the relationship between internal auditing and the strategic planning of these units to achieve objectives, ensuring transparency, combating corruption, effectively managing risks, evaluating their quality, measuring their performance, and continuously improving their operations.
The study concluded that promoting the role of internal auditing is essential due to its significant importance in safeguarding public funds, ensuring transparency, combating corruption, achieving good governance, independently formulating policies, directions, and strategic objectives, and enhancing the performance of audit departments through the optimal use of resources to boost efficiency, effectiveness, and high-quality outputs.
