العوامل المؤثرة على استقلالية وموضوعية التدقيق الداخلي دراسة ميدانية على واقع المؤسسات الحكومية في كرميان

Abstract

The Research aims at identifying the factors that affect the Independence and Objectivity of the Internal Auditor by Analyzing the Factors and the variables that constitute them, in addition to surveying the society of the study on the availability of these factors among the internal auditors in the government institutions of the Garmain administration.
 
 Study findings:
 1 - The conditions of independence and objectivity of the internal auditor are not available from the point of view of the categories covered by the research based on the results of the research.
 2 - There are obstacles to provide the conditions of independence and objectivity of the internal auditor, which indicates the agreement of the sample members on the availability of constraints to provide the conditions of independence and objectivity of the internal auditor.
 3. In most cases, there is competition among the accountants to act as an internal auditor, leading to the administration's support in imposing its hegemony on the internal auditors.
 4. A specialized team of internal auditors who have the skills, knowledge and specialization to enable them to perform their work independently and objectively is not provided.
 
 
 
 Study recommendations:
 1 - Focus on the appointment of the auditor by a higher body of the Director based on competencies.
 2 - Work to be isolated internal auditor by a higher body of the Director to prevent it from affecting the independence and objectivity.
 3 - Interest in the development of special frameworks as an exam to compete for the position of internal auditor.
 4. To force the management of institutions not to impose restrictions on the scope of the internal audit.