An integrated framework for the internal audit function in university education institutions Field study at Tikrit University

Abstract

The study aimed at establishing a proposed framework for the internal audit profession by applying it to Tikrit University. The research was based on the main hypothesis that there is no significant statistical difference between among respondents on the application of the proposed framework to improve the work of internal auditor. To achieve the research objectives, both deductive and inductive approaches were employed through a questionnaire designed for this purpose. The questionnaire was distributed to the study sample. The research found a number of results, the most important of which is that there was no significant difference among respondents on the application of the proposed framework to improve the work of the internal auditor in general. However, there were some differences in the views of the target sample on the steps of implementing the proposed framework. In addition, the study emphasized on that these differences would not affect the desired results. The study recommended applying this proposal in order to develop the internal audit profession in the institutions of higher education in general and Tikrit University in particular.