Abstract

The evolution in the investment budget of the post-2003 projects, led to the Iraqi universities, especially the young to continue to keep pace with developments in the modern evolution of technological in the Arab or foreign universities, through the advancement of scientific its institutions after the cases of stagnation and neglect that lived before 2003, and was for investment projects in the budget impact of the development of these universities, including the young universities . We will highlight in this study on the role played by the internal audit in the efficiency and implementation of the budget in Iraqi universities fledgling projects, where this study aimed to show how to develop and improve the efficiency of the investment budget projects, and it address the problems of accounting and mistakes diagnosed of Supreme Audit quality and for the purpose of implementation of the investment budget projects, and to develop steps that could be adopted by the internal auditor to reduce audit risk when implementing the investment budget projects, and to achieve these goals was the questionnaire forms were distributed to staff in the universities of Al-Muthanna, Maysan (accountants and auditors) added to the distribution of these forms on teaching the Faculty of Administration and Economics at both the two universities (Muthanna and Maysan), where swallowing number of distributed questionnaires (107) form, and the researcher make the necessary analysis and test hypotheses of the study, where the study found that there is a link between the internal audit on the efficiency and implementation of the investment budget projects the quality of the relationship, as well as a correlation effect of audit quality Internal investment budget on projects . The researcher in recommends his study to pay sections of Control and Internal Audit in Iraqi universities in terms of creating young cadres auditing qualified scientifically and practically and have the expertise to manage the scrutiny of the investment budget, which would increase the efficiency and improve the implementation of the investment budget projects.

DOI:10.52113/6/2016-6-2/1-506