Adapting International Internal Auditing Standards for Application in Government Units

(Applied research in the General Directorate of Education in Najaf)

Abstract

The research dealt with adapting the internal auditing standards in the Directorate General of Najaf Education . The research problem is determined by the level of performance of the internal audit units and the extent to which the international auditing standards can be adopted to develop these units to high levels to keep abreast of developments in the auditing profession.

The research was selected in the Directorate General of education to achieve a good level of performance in the audit units as service units and with a very large cadre through the possibility of adopting the international auditing standards in the work of that unit as these standards represent a guide for the audit units to achieve effective control and able To accomplish its tasks successfully,

The importance of the research shows the role played by the audit units as a safety valve for the General Directorate of Education. The standards and their divisions have been varied according to the issuing bodies and according to the development and the requirements of the audit work.