Adopting international auditing standards to improve the : audit profession in government institutions

Abstract

The research aims to provide a theoretical framework on international auditing standards. The impact of international auditing standards on the audit profession in Iraq.  Keeping abreast of the most important developments that occurred in international auditing standards and the organizations that issued them.

 The deductive and inductive approach was adopted and a questionnaire was designed and distributed to employees at the University of Al-Muthanna for the purpose of reaching acceptable results that lead to achieving the objectives of the research and proving its hypotheses.  The function of the audit profession has evolved in line with these changes and to meet its needs, as it has become an independent objective advisory function that contributes to enhancing the effectiveness of managing the economic unit and achieving its goals by improving the performance of its operations and imposing control over them, through the role played by the internal auditor as an advisor to the senior management.  Therefore, the researcher recommends subjecting the internal control system in the economic unit on an ongoing basis to monitoring and evaluation through the presence of efficient internal auditing devices capable of taking on the tasks of examining the efficiency and effectiveness of the internal control system in it to face the developments and changes that accompany the implementation of the operations of the economic unit and to submit proposals that aim to achieve the benefit of the work.