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 ( GOVERNANCE OF THE INTERNAL AUDIT FUNCTION IN ACCORDANCE WITH THE GLOBAL AUDIT STANDARDS AND ITS IMPACT ON THE COMPANY’S GOING CONCERN- AN APPLIED STUDY ) for the student Ihsan Mundhir Abd Al-Sayyid 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 evaluate and measure the impact of governance of the internal audit function, in accordance with the Global Internal Audit Standards issued by the Institute of Internal Auditors (IIA), on enhancing the going concern of the company selected as the research sample. It also aimed to formulate a proposed regulatory framework for the governance of the internal audit function in a manner consistent with international, environmental, and local requirements
The study reached several conclusions, the most important of which was the existence of a statistically significant, positive, and direct correlation between the Global Internal Audit Standards and the governance of the internal audit function, on the one hand, and the level of the company’s going concern, on the other.
