Improving the quality of internal auditing according to the professionalism component of the competency framework issued by the IIA

Abstract

The research aims to identify the competency framework issued by the IIA (professionalism component) and its elements, as the need arose to know the extent of internal audit’s commitment in the research sample to the competency framework issued by the IIA. The research problem is summarized by the weak commitment of the internal audit of the research sample to the professionalism component and its elements of the framework. To improve the quality of its performance. Explaining the importance of these elements in improving the quality of internal auditing, to improve the quality of internal auditing and reduce the risks of financial and administrative corruption in the economic unit. To achieve the research objectives, a questionnaire was designed from several axes that included many questions that were directed to workers in the community and the research sample, who are internal auditors. And some other specializations, to prove the research hypothesis regarding the commitment of the internal audit of the research sample to the professionalism component to improve the quality of its performance. The researcher reached some conclusions, the most important of which is that commitment to the components of the competency framework in general and the professionalism component and its elements, in particular, improves the quality of internal audit performance in the economic unit of the research sample. The researcher also presented a set of recommendations, the most important of which is the necessity of keeping pace with developments that have occurred in internal auditing and working to activate the components and elements of the competency framework, including the professionalism component of the research sample, to improve the quality of internal audit performance.