The Role of Internal Audit in Filtering the Observations of the External Control Report : An Applied Study on the Federal Office of Financial Supervision

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The Role of Internal Audit in Filtering the Observations of the External Control Report : An Applied Study on the Federal Office of Financial Supervision

Fadel Hussein Abbas *a      &     Hanan Abdul Amir Kazemb

a University of Thi-Qar  , college of Administration and Economics.

Abstract

The research aims to shed light on what is the internal audit and external control reports . The role of the internal auditor in filtering the observations of external oversight reports is achieved by reviewing the reports of the Federal Financial Supervision Bureau and identifying the common phenomena in most government institutions and the public sector. Among the most important recommendations reached by the research is to activate the role of the internal auditor in government institutions in assessing all the issues contained in the report of the Federal Financial Supervision Bureau.

DOI:10.52113/6/2020-10-3/240-253

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