The Impact of the Internal Auditor's Commitment to the Rules of Professional Conduct in Improving the Accounting Information Quality: An analytical study of the opinions of a sample of auditors and accountants in Iraqi commercial banks


As a result of the recent developments in the business environment and the expansion of the size of companies, the internal audit function became important. Aiming at achieving the goals that are consistent with those developments, which prompted the competent bodies in support of that function to legislate rules and ethical standards are governed. The research aims at testing the impact of the internal auditor's commitment in Iraqi banks by the rules of professional conduct in improving the quality of accounting information. The research community consists of a group of Iraqi banks listed on the Iraq Stock Exchange, while the research sample is represented by a sample of internal auditors and accountants working in those banks. The researchers relied on a questionnaire as procedure of collecting data. Fifty-five questionnaires have been distributed on the research sample , and only forty-eight forms have been retrieved, of which forty-six have been valid for the analysis. The data has been analyzed using the statistical program (SPSS). The research set some conclusions : there is a stronger correlation and impact between the variables of the research in general when compared with each variable of professional conduct rules. In addition, the researchers have set some recommendations: pay an attention to these rules more due to their importance that leads to enhance the trust of the authorities in devoting them , which in turn contributes in enhancing the wheel of economic development in the country in general.