The impact of Added Value of Internal Audit in the Transparency and Accountability: An Applied research in a sample of the Ministry of Water Resources companies in Iraq

• Kareem Abbood, Saba ^[1] ; Awad Maaeni, Saad Salman ^[2]
  1. [1] PHD Candidate at Post-Graduate Institute for Accounting & Financial Studies, Baghdad University, Iraq.
  2. [2] Department of Accounting studies, Post-Graduate Institute for Accounting & Financial Studies, Baghdad University, Iraq
• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 40, Nº 3, 2022 (Ejemplar dedicado a: The Economic Problems between Economic Globalization and Crisis Management II)
• Idioma: inglés
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• Resumen

  • The aim of the research is to study the added value achieved by internal audit and its variables for economic units and their role in achieving the basic Aspect of corporate governance, represented by (transparency, accountability & discipline), as well as helping the administration to improve its business continuously instead of The traditional view of audit focuses on compliance with established policies and procedures. On the practical side, the role of the added value of internal auditing and its effect in achieving the Aspect of governance in the Iraqi Ministry of Water Resources and some of its formations was examined by relying on international auditing standards to establish paragraphs that represent a basis for measuring the extent to which internal audit axes are fulfilled or not, as well as relying on the Charter of Good Governance For public companies issued by the Council of Ministers of the Republic of Iraq for the year 2017, and the principles of the (OECD) as a basis for setting dimensions that represent the measurement of the Aspect of corporate governance. The researcher relied on the weighting weights instead of the direct weights to determine the added value of the internal audit and the achievement of the basic Aspect of Corporate governance, where weight was given by (2) for each fulfilled paragraph and (1) for partial fulfillment and (0) for cases of non-fulfillment, and the statistical analytical researcher used to measure the relationship between research variables.