Abstract

The internal audit function is an important function in all institutions, including municipal institutions, as an important tool for managing the organization of the work process and ensuring the performance of various operations and activities. Internal auditing is the first and main line of defense to reduce fraud and manipulation. In addition to the proposal of a rigorous audit program for the internal audit services contributes to the reduction of fraud and manipulation. To achieve the objectives of the research, the municipal institutions of Babil province were selected. The researchers reached a number of conclusions, A mechanism for the internal audit departments to be directly related to the municipal director, in addition to the absence of pre-prepared audit programs through which the audit and performance evaluation can be carried out by the internal audit departments themselves. The research results in a set of recommendations. The audit departments should be given the necessary independence to perform audit work Efficiently and effectively through its association with the Municipal Board of Directors, which appoints and replaces internal audit officers and staff, as well as adopting the proposed audit program to reduce fraud and manipulation.

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