The impact of internal audit in determining the degree of dispersion and clarity of vision between senior, middle and lower management "An exploratory study of the opinions of a sample of internal auditors in commercial banks"

Abstract

The research aims to highlight the importance and role of internal audit in adding value to the company  by one of the most important applications, which is determining the degree of dispersion and clarity of vision between the upper, middle and lower administrative levels, And a statement  importance Combine efforts to prevent this dispersion as among the most important risks facing the company. A main hypothesis was developed for the research, which states that there is no statistically significant effect of internal audit on the degree of dispersion and clarity of vision between senior, middle, and lower management. In order to achieve the research goal Form is designed questionnaire distributed thereof (120) questionnaire form to the internal auditors In commercial banks listed on the Iraq Stock Exchange, Has been recovered(114) questionnaire form valid for analysis, she used by the researcher Statistical programs for the social sciences(SPSS), and Amos software. After delving into the study aspects(theoretical and practical) The researcher reached her many conclusions, the most important of which are Internal audit contributes to evaluating the company's vision because of its important role in Determine the degree of dispersion clarity of vision between management the upper, middle and lower As a risk facing all companies and Neglecting such identification of these risks would result in other risks, which would prevent the company from achieving its objectives and, accordingly, its vision. Based on the results, the researcher her presented some recommendations, the most important of which are It is necessary for senior management to assign the internal audit management to provide assurances about the extent of understanding And realize employees at different administrative levels of the company's vision And the extent of their belief in it for the importance of  this in achieving it.