The role of internal audit efficiency in enhancing the accounting information quality: A prospective study on a sample of internal auditors in Iraqi banks


This study aimed to demonstrate the role of internal audit efficiency in enhancing the quality of accounting information, within a sample of accountants and auditors working in Iraqi banks who represent the research community. Accounting information, characteristics of accounting information, standards of quality of accounting information and methods of measuring it. Statistical analysis of the questionnaire was used using the program (SPSS) to examine the relationship and influence between the variables of the study, and the study concluded that there is a statistically significant relationship between the efficiency of internal audit and the quality of accounting information.