ACTIVATING THE ROLE OF INTERNAL AUDIT IN THE FRAMEWORK OF CORPORATE GOVERNANCE A FIELD STUDY OF A NUMBER OF PRIVATE BANKS IN THE PROVINCE OF NINEVEH | ||
| AL-TAQANI | ||
| Article 1, Volume 29, Issue 2, December 2016, Pages 0-0 | ||
| Authors | ||
| Gassim Mohammad Hasso; Mohammad Husain Al-Sawaf; Mustafa Mohammad Saddi | ||
| Abstract | ||
| The corporate governance of styles that shareholders seeking to be applied in the management and investment of their money as a kind of good governance in order to maintain their interests as well as the interests of other parties in order to achieve their goals through the achievement of expected returns from the investment of that money. The research aims to emphasize the importance and the role of internal audit as one of the mechanisms of corporate governance in accounting policies and practices and evaluate the effectiveness of risk management processes, as well as adjust to highlight the role of international auditing and ethical standards in the body to enhance the effectiveness of internal audit. Through the answers of respondents to the questionnaire that has been distributed to a number of private banks in the city of Mosul, and depending on the results of the analysis, which supported the research hypotheses and objectives were reached to a number of the most important conclusions of the following: 1. The majority of the members of the research sample agreement on the presence and role of internal audit in accounting policies and practices and evaluate the effectiveness of the risk management processes set. 2. The majority of members of the research sample agreement on the presence and role of the Commission on Audit and international ethical standards in enhancing the effectiveness of the internal audit. Researchers have recommended that private banks commitment to the principles and objectives of corporate governance and encourage them to work at various levels of management as well as compliance with international and ethical standards for the profession of internal audit, so as to enhance its effectiveness. | ||
| Keywords | ||
| corporate governance; internal audit; the audit foundation; Risk Management | ||
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