International Journal of Business Economics and Management Perspectives

ISSN:2458-8997

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THE INTERNAL AUDIT AND THE INTERNAL CONTROL PERCEPTION IN PUBLIC INSTITUTIONS: A RESEARCH ABOUT IRAQI SUNNI AFFAIRS


Internal audit and internal control activities are considered important in public enterprises as well as private enterprises. Public institutions should be monitored through internal control and internal audit activities to determine whether public resources are being used effectively and efficiently, whether errors and tricks are made. This study was conducted in order to determine the perception of the internal audit and internal control issues of the people working in Iraqi public institutions by conducting a survey on the employees of the Iraq Sunni Affairs. Personnel involved in the accounting processes in the institution were included in the questionnaire. In this direction, 135 people participated in the survey and the results were analyzed by SPSS (version 23). Factor analysis revealed 6 factors, and these factors were analyzed as to whether there was a relationship with the demographic variables. Only a significant relationship was found between the risk assessment factor and job titles, but no significant relationship was found between the factors and the demographic variables.


Keywords


Public Institution, Internal Control, Internal Audit, Iraq Sunni Affairs.

Yazar: - Mehmet Akif ALTUNAY, Omar Jasim Jameel AL-MASHHADANI
Sayfa Sayısı: null
DOI:
Tam Metin:
International Journal of Business Economics and Management Perspectives
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