ISSN: 1817-5880

Author : Ban Tawfiq Nejem, Lecturer.

Integrative role for Internal Audit in the Effectiveness of Institutional Control

Lecturer. Ban Tawfiq Nejem

Gulf Economist, Volume 30, Issue 24, Pages 256-299

The study aims to identify theimportance of the auditrole
,being a foundation to institutional controlin light of the
separation between ownership and administration,contributing to
the examination and evaluationin internal control activities,
supplying administrationwith the necessaryinformation to achieve
control , protection and decision-makingat the right time. The
research dealt with theoretical framework of institutional
controlin terms of the concept and principle and the role of the
internal audit function in the form of institutional controlin the
practical side and testing the hypothesis search.The questionnaire
was adopted and distributed to a number of Iraqi banks and
companiesworking in the private sector,as well aslisted companies
in the Iraqi stock market, the research found that there is a need to
review the laws and regulations of Iraqi-related companiesto cope
withinternational practices and regulations of institutional
controland there is a need forsupervision and controlon
companiesconducting periodic evaluationto find out
thecommitment extent to the instructions of the reality of actual