The role of internal auditor's in the development of an internal Control system: An applied study at Al-Nahrain University

Abstract

Internal audit is one of the essential responsibilities in the economic unit on which senior management and various departments and individuals rely as a source of high-quality data and information. As one of the parties responsible for internal control, the research aims to determine the importance of the internal auditor's involvement in establishing the internal control system through its supervisory and monitoring responsibilities. Also, developing more methods to reduce the risks and issues associated with the internal control system's failure. This study aims to demonstrate the role of internal audit in developing the internal control system in the economic unit by clarifying the relationship between internal audit and the internal control system, highlighting how internal audit can activate the internal control system and what the internal auditor's responsibilities are, and working on the periodic evaluation of the internal control system.