The Extent of the Supervision and the Internal Auditing Sections Commitment to the Modern Professional Standard for the Internal Auditing in Official universities


Internal auditing is Considered to be an important part of the internal supervision system and one of the main tools and represents an independent function inside the governmental administrative unit which is directly connected to the to the highest administration of these units .It carrys out the analysis and examination operations in order to assure the correction of the financial data and its accuracy and it works on developing the administrative operations and participation in performing its work actively and proficiently. The research problem is represented by the weakness of the supervision and internal auditing sections in the colleges of Al- Mustansiriya university because they didn’t apply the common the modern professional standards of the internal auditing while these standards represent the basis and principles which should be applied by those sections. The research aims at revealing the importance of the committement to these standards to develop the performance of these section and it has been analysed the findings of the survey .One Sample from the internal auditing section in the conncil and the Colleges of Al-Mustansiriya university is about the extent of their Committement to the work according to the modern professional standards of the internal auditing. The research presents many Conclusions and recommendations. One of the most important conclusions is the performance weakness of the internal auditing section because they did not apply these standards. The most important recommendations are represented by the Committement of these sections to the application of these standards through auditing staff training courses to Show the validity of these sections work according to these standards .