{"id":9282,"date":"2026-09-14T13:24:20","date_gmt":"2026-09-14T10:24:20","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9282"},"modified":"2026-10-05T13:25:10","modified_gmt":"2026-10-05T10:25:10","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-governance-of-the-internal-audit-function-in-accordance-with-the-global-audit-standards-and-its-impact-on-the-company","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9282","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses GOVERNANCE OF THE INTERNAL AUDIT FUNCTION IN ACCORDANCE WITH THE GLOBAL AUDIT STANDARDS AND ITS IMPACT ON THE COMPANY\u2019S GOING CONCERN"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3><span style=\"font-size: 18px; font-family: Georgia, serif; color: #000080;\"><strong>Institute media<\/strong><\/span><\/h3>\n<h3><span style=\"font-size: 17px; font-family: Georgia, serif; color: #000000;\">The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (\u00a0 GOVERNANCE OF THE INTERNAL AUDIT FUNCTION IN ACCORDANCE WITH THE GLOBAL AUDIT STANDARDS AND ITS IMPACT ON THE COMPANY\u2019S GOING CONCERN- \u00a0AN APPLIED STUDY ) for the student Ihsan Mundhir Abd Al-Sayyid \u00a0to 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.<\/span><\/h3>\n<h3><span style=\"font-size: 17px; font-family: Georgia, serif; color: #000000;\">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<\/span><\/h3>\n<h3><span style=\"font-size: 17px; font-family: Georgia, serif; color: #000000;\">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\u2019s going concern, on the other.<\/span><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;9284&#8243; img_size=&#8221;large&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=9282\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":9285,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[68],"tags":[],"class_list":["post-9282","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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