The role of internal audit in evaluating financial performance

Abstract

The study dealt with the role of internal audit in evaluating performance. The study aimed to identify the extent to which the internal auditor relies on the evidence provided by the internal control system, and to identify the impact of financial performance on the privileges exercised by the internal auditor. The study followed the descriptive and analytical approach, and primary data was collected using a questionnaire designed for this purpose. The study reached a number of results, the most important of which are: Internal audit seeks to process data by determining its financial position. Internal audit determines the safety and health of the financial position. Among the most important recommendations of the study: academic qualification and continuous work for accountants and auditors practicing the profession of accounting and auditing on the latest systems and advanced technological means to raise their skills and increase their practical and practical experience.