The Role of Governance Mechanisms in Enhancing Internal Audit: A Field Study in the Municipalities of Salah al-Din Province, Iraq
Abstract
The aim of this study is to identify the role played by the application of the principles of governance in enhancing internal auditing. The field study was conducted on a sample of municipalities in Salah al-Din Governorate, the total number of which is seventeen municipalities.
We have divided the research into five chapters, and the research followed the descriptive approach, and the questionnaire tool was relied upon to collect the required data in the field study. Among the most important results reached are:
- There is a relationship between the principle of participation in good governance and the promotion of internal audit work, because the level of statistical significance is equal to 0.000, which is less than 0.05.
- There is a relationship between the application of the evaluation principle and the enhancement of internal auditing, because the level of statistical significance is equal to 0.000, which is less than 0.05.
- There is a relationship between applying the principle of accountability and enhancing the work of the internal audit, because the level of statistical significance is equal to 0.000, which is less than 0.05.
- There is a relationship between the principle of effectiveness and enhancing the work of the internal audit, because the level of statistical significance is equal to 0.000, which is less than 0.05.
- There is a relationship between applying the principle of transparency and enhancing the work of the review, because the level of statistical significance is equal to 0.000, which is less than 0.05.
- There is a relationship between applying the principle of effectiveness and enhancing the work of the review, because the level of statistical significance is equal to 0.000, which is less than 0.05.
The research included the following key words: principles of governance, internal auditing, and the municipal sector.
Downloads
References
Al-Aswi, Ibrahim. (2022). Development in a Changing World: A Study on the Concept and Indicators of Development. Cairo: Dar El Shorouk.
Al-Qadi, Ziad Abdul Karim, Abu Zalta, Mohammed Khalil. (2021). Design of Administrative and Accounting Information Systems. Amman: Arab Publishing and Distribution Office.
Ben Drouich, Adnan Haider. (2017). Corporate Governance and the Role of the Board of Directors. Kuwait: Arab Banks Union.
Farhan, Talib Alaa, Al-Mushaidani, Iman. (2020). Institutional Governance and Strategic Financial Performance of Banks. Jordan: Amman, Safaa Publishing and Distribution House.
Mekhloufi, Samia. (2023). The Problem of Rationalizing Public Spending in Algeria in Light of Current Economic Reforms 1990-2010. Algeria: Al-Rawaez Journal.
Nasr, Ali Abdul Wahab, Shaheen, Al-Sayyed Shaheen. (2021). Audit and Corporate Governance in the Contemporary Arab and International Business Environment. Alexandria.
Suleiman, Mohamed Mustafa. (2021). The Role of Corporate Governance in Addressing Financial and Administrative Corruption (A Comparative Study). Alexandria: University House
Copyright (c) 2024 Ahmad Anwer Saad ALHADRWAI
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Author(s) and co-author(s) jointly and severally represent and warrant that the Article is original with the author(s) and does not infringe any copyright or violate any other right of any third parties and that the Article has not been published elsewhere. Author(s) agree to the terms that the GPH Journal will have the full right to remove the published article on any misconduct found in the published article.
