The impact of cooperation between internal audit and its environment on the performance of government units (Analytical research in the Directorate of Education of Najaf Al-Ashraf)

Abstract

The internal audit body in government units has great and influential importance in the results of the work of these units. From here, it is necessary to indicate the extent to which the internal audit and control body is connected with the internal environment and the external environment in government units. Hence, the research objective came, which is to see the most important links between the internal audit body The internal and external environment of the governmental unit, identifying the positive aspects of these links to strengthen them, identifying the negative aspects and problems resulting from them for the purpose of developing appropriate solutions to them and developing logical answers to the questions raised by others about the role that the internal audit body plays in the environment of the governmental unit, and trying to change their view of internal audit from Considering it an observer of errors to consider it as a means of coordinating work and joint cooperation to show the image of the governmental unit in the best possible way, which indicates the good progress of work. True and sound, and one of the important factors to achieve the interests of the Directorate in achieving the best performance It is the internal audit’s endeavor to provide assistance to the rest of the different departments, and that one of the most important criteria that determines the quality of the performance of the Oversight Division is the extent to which the stipulated standards are applied, coordination and constructive cooperation with other regulatory authorities. This cooperation is one of the important factors that improve the performance of the Directorate, and the research ended with some recommendations The most important of which is to provide ways for cooperation between the Accounts Department and the Internal Audit and Oversight Division, as well as providing cooperation between the internal audit, financial control and other supervisory authorities in completing the work to preserve the directorate’s interest in achieving the best performance, and the need to engage the audit cadres on an ongoing basis in order to keep pace with the progress that is taking place and the need for the unit to own The government has its own structure in order to function effectively and well, and to take into account all decisions issued by the internal audit.