The impact of organizational culture drivers on the quality of internal audit work: An applied study in Amanat Baghdad
DOI:
https://doi.org/10.31272/jae.i138.1115Keywords:
organizational culture, culture drivers, organizational culture audit, audit qualityAbstract
The aim of the research is that the internal auditor must have knowledge that goes beyond what is required for auditing, as the auditor must also have basic knowledge of behavioral sciences, specifically, organizational behavior, and the auditor must also have knowledge of auditing culture as well as that culture The organization enhances the quality of audit work and helps it address weaknesses in internal auditing. To achieve these goals, the researchers relied on the analytical descriptive approach, through a list of a questionnaire to collect data for a number of auditors of the Municipality of Baghdad. Like the rest of the departments of the unit, internal auditing needs to search for cultural motives, and organizational culture is the heart of organizational activities that have an impact on the effectiveness of the economic unit, in addition to that auditing adds value by auditing organizational culture.
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