أهمية التدقيق الداخلي على جودة المعلومات المحاسبية في القوائم المالية دراسة حالة في مصرف الرافدين المركزي/ بغداد

Abstract

This research aims to identify the role of internal auditing in improving the quality of accounting information in the financial statements, in Rafidain Central Bank. The problem of research was identified by a number of questions focused on the contribution of internal audit in improving the quality of accounting information in the financial statements, Model proposed research illustrates the nature of the relationship between the variables and expressing them with two hypotheses, one of which is an effect and the other is a correlation, Where the data was collected through the use of the questionnaire, which was distributed to a sample of employees of Rafidain Central Bank. And it adopted the use of frequencies, percentages, mean, standard deviation and relative weight in addition to the linear regression,, using the SPSS program and based on the results reached, we find that the internal audit has a role in increasing the reliability and credibility of the accounting information. This is provided by the internal audit, where it recommends attention to the internal audit and give it to people specialized in this field because of its effective and key role on the quality of accounting information in the financial statements and its economically sensitive impact.