Vol. 18, N°1 (2023)

148

128

The impact of internal audit characteristics on the financial performance of Iraqi banks: a field study at Al-Rafidain Bank

Résumé

Internal audit has witnessed several changes, as it indicates the great importance and effective role it plays in guiding institutions, by evaluating the extent of compliance with established policies and procedures and the extent of the truthfulness of the financial statements and their reflection of the financial position. Thus, evaluating the financial performance, which is a mirror that reflects the financial position of the institution using a set of tools, including traditional indicators represented in financial profitability ratios, financial balances, and modern indicators, represented in economic value added, market value added, and others. This study aims to reveal the impact of the practice of the internal control system on the financial performance through the external auditor in Iraqi banks. The researcher selected the Al-Rafidain Bank, which is one of the Iraqi government banks. Three branches of the bank spread throughout the city of Baghdad were selected, namely (the Seven Abkar Branch, the Mansour Branch, and the Adhamiya Abu Hanifa Branch). employees, and they work in positions (general manager, assistant general manager, department head, division official, unit official, employee), and the study sample amounted to (122) employees distributed in the three branches according to the formula. This study concluded that the internal audit significantly affects the financial performance, and that the dimensions (control environment, control activities, information and communication) have a significant and unique effect on the financial performance, while the dimensions (monitoring, risk assessment) do not affect the financial performance.

Comment citer cet article

سمير عماد عبد وجمال شعيبي (2023) " أثر خصـائص التـدقيق الداخلي على الاداء المالي للمصارف العراقية: دراسة ميدانية بمصرف الرافدين" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد1 مارس، ص48-49