The extent to which internal auditors in the Iraqi public sector adhere to internal auditing standards to reduce fraud and fraud - applied research in a sample of Iraqi public sector institutions

Abstract

Internal auditing is considered one of the most significant jobs in all facilities since it is a vital instrument in the administration of work and the insurance of operation performance due to the crucial role it has in assessing and promoting the internal auditing system. It also contributes to the evaluation and improvement of risk management because internal auditing represents the major defense line to restrain cheating and fraud.Since this job is so momentous, it made the Institute of Internal Auditors (IIA) put forward international standards for internal auditing to serve as a guide and a reference to perform the work of the internal auditor. In order for this job to be efficient and achieve its goals, it has to rely on such standards.Hence, this research aims at measuring the extent of the Iraqi internal auditors' commitment to international auditing standards in the public sector facilities and also to measuring the actual procedures to restrain cheating and fraud accordingly.
In order to attain the objectives of this research, a questionnaire has been formulated. This questionnaire has been distributed on internal auditors in a sample Iraqi public sector facilities which were (19) in number in addition to the internal auditors in the Iraqi Board of Auditors. (200) copies of the questionnaire have been distributed where (174) were returned which form a 87% of the total number. The researcher used (SPSS) to analyze the data available.