Improving the quality of internal auditing in accordance with the environment component of the competency framework issued by the IIA))

Abstract

The research aims to identify the competency framework issued by IIA)) (environment component), and its elements, and to indicate the importance of these elements in improving the quality of internal auditing, in light of the increased risks of financial and administrative corruption to reduce its risks. Among the questions that were directed to the workers in the community and the research sample who are internal auditors and some other specialties, with the aim of proving the hypothesis of the research in the commitment of the internal audit of the research sample (with the environmental component) to improve the quality of its performance, in the research sample, and the researcher reached a number of conclusions, the most important of which is that adherence to the components of the competency framework in general and the environment component and its elements in particular improves the quality of internal audit performance in the economic unit of the research sample. Components and elements of the competency framework, including the environment component, for the purpose of improving the quality of the internal audit performance of the research sample.