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E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



The Impact of the Principle of Independence on the Quality of the Internal Auditor's Reports

Mahabad Ghafur Darwesh, Mohammed Taha Ali, Haval Lashkri Hamad

Volume: 13 Issue: 1 2023


The study aimed to identify the factors affecting the quality of the reports of the internal auditor, including the principle of independence. The study dealt with the variables of the study (independence and the quality of the reports of the internal auditor) through the literature and reference studies of the researchers. A descriptive technique was used as the research design. The sampling method that was used is sampling technique. Stratified samples, primary data were collected using the self-questionnaire, the data collected were analyzed with the help of the statistical package (SPSS), the study concluded that the principle of independence affects the decisions of the internal auditor, as well as contributes to enhancing accountability and performance of the institution.

DOI: http://doi.org/10.37648/ijrssh.v13i01.019

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