The Effectiveness Elements on Quality Auditing


All professional and academic institution strive for quality audit profession is one of the most important profession in economic and political society ,we witness the collapse of states and institution because of the global financial crisis this collapse is partly due to the failure of control rule and the inability of control to identity the problems facing institution. Close of have the spread of corruption (financial and managerial) there for pleas have risen to step up the quality of control. A major stone in the quality of audit is internal audit in teaching institutions ( Basra university ) .This study is a response to such pleas by identifying the factors that influence the quality of control audit by analyzing the responses of professional and academics working in these institution and recommended that such factors is existed.The study conclusion that , the internal control audit and academic working in accounting dep. ( sampling study ) already affirm on the factors that realization quality in audit working such as: organizational factors , behaviorism factors, personality factors and scientist factors