USING MODERN STRATEGIC AUDIT TOOLS TO DEVELOP AND IMPROVE INTERNAL AUDITING IN THE IRAQI ENVIRONMENT

Abstract

It is necessary to take into account the development that occurred in the business environment of organizations, which required the internal audit function to evolve to include aspects of operational auditing and providing administrative and technical advice. This is done by expanding the scope of audit to include the study of the external environment in addition to the internal environment of the organization. Strategic audit and the use of its tools. The problem of the research is the incompatibility of the traditional internal audit programs for organizations with their internal and external environment, and it also aims to identify the concept of strategic auditing for business organizations, as well as design a proposed work program for the development of internal audit procedures that includes procedures and steps for strategic auditing . The research reached a set of conclusions and recommendations , where the most prominent conclusions were : The research revealed that internal auditing devices can be developed by adopting an audit program that includes steps and procedures for strategic auditing by internal auditors , and this was evident through the descriptive analysis of the research variables, and that Internal audit does not add value to the company without taking into consideration the study of its objectives and strategies when planning and implementing the internal audit process. The most important recommendations of the research are: The need to use strategic audit tools by internal auditors and work to expand the scope of the internal audit work to include the external environment of the facility in addition to its internal environment and to adopt the proposed internal audit program . The internal auditor must also audit the company’s strategic goals and verify its consistency with the company’s vision and mission as well as with the plan In addition to the necessity to involve internal auditors in training and qualification courses in the field of strategic auditing methods such as the SWOT analysis tool and to develop their scientific and practical skills.