The impact of using SWOT analysis on improving the efficiency and effectiveness of the internal control system according to the COSO model


The study aims to develop internal control systems in government units Through the use of strategic analysis tools (SWOT) is an abbreviation for Analysis of strengths, weaknesses, opportunities and threats. Which face internal auditors and accountants when conducting an audit and to explore problems and obstacles to the control process and find solutions before the start of the process of control and internal audit. The research also aims at adapting the COSO model with the Iraqi internal control environment. The study reached several conclusions, including there are many control institutions. This led to the overlapping of instructions and laws. The multiplicity of instructions and orders by the Opinion Authority, Federal Board of Supreme Audit and Inspector General Office creates confusion among employees. The study recommended the need to rely on strategic analysis tools (SWOT) In the evaluation of internal control systems for economic units in addition to Create a new institution Includes Integrity Commission, Inspector General Office and Federal Board of Supreme Audit. As well as standardization of instructions issued by Legislative authorities.