The Role of Internal Audit in determining The Degree of dispersion of Vision clarity between Upper, Middle and Lower Management and its impact on adding Value to The Company

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala, which is part of the requirements for obtaining a master’s degree in accounting

submitted by the student

Huda Hadi Muhammad Saleh

Supervised by A. P. Dr. Azhar Sobhi Abdul Hussein Al-Jubouri

     The research aims to highlight the importance and role of internal audit in adding value to the company  Through one of the most important applications, which is determining the degree of dispersion and clarity of vision between the upper, middle and lower administrative levels, And a statement  importance Combine efforts to prevent this dispersion as among the most important risks facing the company.In order to achieve this goal Form is designed questionnaire distributed thereof (120) questionnaire form to the internal auditors In commercial banks listed on the Iraq Stock Exchange, Has been recovered(114) questionnaire form valid for analysis. she used by the researcher Statistical programs for the social sciences(SPSS), and Path analysis and regression function coefficients to test hypotheses. After delving into the research aspects(theoretical and practical) The researcher reached her many conclusions, the most important of which are Internal audit contributes to evaluating the company’s vision because of its important role in Determine the degree of dispersion clarity of vision between management the upper, middle and lower As a risk facing all companies and Neglecting such identification of these risks would result in other risks, which would prevent the company from achieving its objectives and, accordingly, its vision. Based on the results, the researcher her presented some recommendations, the most important of which are It is necessary for senior management to assign the internal audit management to provide assurances about the extent of understanding And realize employees at different administrative levels of the company’s vision And the extent of their belief in it for the importance of  this in achieving it.

The Role of Internal Audit in determining The Degree of dispersion of Vision clarity between Upper, Middle and Lower Management and its impact on adding Value to The Company

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala, which is part of the requirements for obtaining a master’s degree in accounting

submitted by the student

Huda Hadi Muhammad Saleh

Supervised by A. P. Dr. Azhar Sobhi Abdul Hussein Al-Jubouri

     The research aims to highlight the importance and role of internal audit in adding value to the company  Through one of the most important applications, which is determining the degree of dispersion and clarity of vision between the upper, middle and lower administrative levels, And a statement  importance Combine efforts to prevent this dispersion as among the most important risks facing the company. In order to achieve this goal Form is designed questionnaire distributed thereof (120) questionnaire form to the internal auditors In commercial banks listed on the Iraq Stock Exchange, Has been recovered(114) questionnaire form valid for analysis. she used by the researcher Statistical programs for the social sciences(SPSS), and Path analysis and regression function coefficients to test hypotheses. After delving into the research aspects(theoretical and practical) The researcher reached her many conclusions, the most important of which are Internal audit contributes to evaluating the company’s vision because of its important role in Determine the degree of dispersion clarity of vision between management the upper, middle and lower As a risk facing all companies and Neglecting such identification of these risks would result in other risks, which would prevent the company from achieving its objectives and, accordingly, its vision. Based on the results, the researcher her presented some recommendations, the most important of which are It is necessary for senior management to assign the internal audit management to provide assurances about the extent of understanding And realize employees at different administrative levels of the company’s vision And the extent of their belief in it for the importance of  this in achieving it.