The Effect Of The Quality Of Internal Audit Function To Improve The Operational Efficiency Of Companies: An Empirical Study

The study explores the effect of the quality of internal audit function to improve the operational efficiency of Iraqi companies represented by the banking and industrial sectors. It deals with the concept of the quality of the internal audit function and its role in raising the efficiency and performance of companies, to assist in managing and improving strategic decision-making then improving operational efficiency. An empirical study is conducted on a sample of companies listed on the Iraqi Stock Exchange for the period (2012-2019). The (SPSS) program is used for the purpose of statistical analysis of these data and examining the nature of the relationship and the effect between the independent variables and the dependent variable. The Data Envelope Analysis: (DEA) program is used to measure operational efficiency. The study concludes that there is a positive relationship between the qualification and professionalism of the internal audit department members and the annual training courses and courses for international internal auditing standards with operational efficiency. While the relationship is negative between the average wages of the internal audit department members and operational efficiency.