Requirements for the management of internal audit between international standards and Iraqi laws

Abstract

An internal audit is an independent evaluation activity established within the entity to audit operations as a management service. It is an administrative means of control that measures and evaluates the effectiveness of other means of control. It must be organized in terms of defining the objective of the audit and its functions and its linkage within the organizational structure and job description of the staff working according to internal auditing standards International public and private sectors away from diligence in order to ensure the auditor's independence and keep pace with modern trends in auditing.The problem of research is that there are no criteria for determining the audit management requirements in the two sectors mentioned in Iraq except for some Iraqi laws that define the job descriptions for the employees of the internal audit department.This research is intended to highlight the requirements of internal audit management according to international standards and the reality of auditing Iraq and its requirements in accordance with legal legislation