Reflection of Internal Control Evaluation on the Quality of Internal Auditing

The internal auditing function is considered one of the most important functions in organizations, as the internal audit department is directly linked to senior management. It audits all financial and non-financial matters and evaluates how departments adhere to internal control policies and procedures. This is achieved by using internal control evaluation tools. The internal auditor provides an impartial, fair technical opinion in the reports submitted to senior management to achieve the set goals. In return, a program is developed to improve quality, monitor the internal auditors' adherence to professional ethics, assess the efficiency and effectiveness of internal audit activities, and identify available opportunities for improvement. The research problem lies in identifying the role of internal auditing in evaluating internal control in general and at Al-Nahrain University in particular. It also aims to investigate whether a program for quality improvement contributes to enhancing the effectiveness and efficiency of internal audit activities. The research aims to determine the necessity of the internal audit function in institutions and the ability of the organization to achieve its objectives through evaluating internal control, as well as the importance of having a quality improvement program. One of the most important conclusions and recommendations reached is that the number of staff does not match the volume of work, as the number of students admitted to our university exceeds the planned capacity. Additionally, the lack of a substitute performing the duties of the authorized person in their absence leads to the authorized person taking the laptop outside the university without obtaining the proper approvals to perform the work. It is essential to provide sufficient staff working in the departments (colleges) to avoid mistakes and complete tasks on time. Furthermore, a substitute should perform the tasks in the absence of the authorized person to prevent taking the laptop outside the institution.