The role of emerging technologies on the quality of internal audit in Iraqi public universities

The main objective of this study is to investigate the impact of new technologies on the quality of internal audit in Iraqi public universities. The research is of the correlation type. The nature of the study is descriptive and inferential. The present study is a questionnaire and field study that is in the applied research group. The questionnaire was prepared based on previous studies and after the questionnaire was prepared, it was provided to the Delphi group to confirm the validity and reliability of the questionnaire. Then, it was distributed in the statistical sample. The statistical population of this study is the staff of the internal control and audit department as well as the members of the academic staff of the accounting and auditing departments in the universities of the cities of southern Iraq including (Baghdad, Mustansiriya, Nahrin), Karbala, Babylon, Kufa, Diwaniyah and Amara. Considering that the size of the population is known, the Cochran formula for the known population was used to determine the sample size. Based on this formula and considering the size of the population, 500 people from public universities (Baghdad, Mustansiriya, Nahrin), Karbala, Babol, Kufa, Diwaniya and Amara were selected. In this study, data analysis was performed based on variance-based modeling and using Smart PLS software. The results of the present study showed that the use of emerging technologies is effective on audit independence and objectivity, audit efficiency and professional care, internal audit quality assurance and improvement program, and management support for internal audit.