Improving the quality of internal audit 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)) (professional component), and its components, where the need arose to know the extent of the internal audit commitment in the research sample to the competency framework issued by the IIA)) and the research problem is summarized by the weak commitment of the internal audit of the research sample to the professional component and its elements of the framework to improve the quality of its performance. And an indication of the importance of these elements in improving the quality of internal auditing, with the aim of improving the quality of internal auditing and reducing the risks of financial and administrative corruption in the economic unit, and for the purpose of achieving the objectives of the research, a questionnaire was designed from several axes that included many questions that were addressed to workers in the community and the research sample who are internal auditors And some other disciplines, with the aim of proving the hypothesis of the research in the commitment of the internal audit of the research sample to the professional component to improve the quality of its performance. The researcher also presented a set of recommendations, the most important of which is the need to keep abreast of developments in internal auditing, and work to activate the components and elements of the competency framework, including the professional component of the research sample, for the purpose of improving the quality of internal audit performance.