Internal auditing is considered one of the most significant jobs in all facilities since it is a vital instrument in the administration of work and the insurance of operation performance due to the crucial role it has in assessing and promoting the internal auditing system. It also contributes to the evaluation and improvement of risk management because internal auditing represents the major defense line to restrain cheating and fraud.Since this job is so momentous, it made the Institute of Internal Auditors (IIA) put forward international standards for internal auditing to serve as a guide and a reference to perform the work of the internal auditor. In order for this job to be efficient and achieve its goals, it has to rely on such standards.
Hence, this research aims at measuring the extent of applying international internal auditing standards by the Iraqi federal Board of Supreme audit and also measuring the actual procedures to restrain cheating and fraud accordingly.
In order to attain the objectives of this research, a questionnaire has been formulated. This questionnaire has been distributed on auditors in the Iraqi Board of Auditors. (20) copies of the questionnaire have been distributed where (20) were returned . The researcher used (SPSS) to analyze the data available.