THE IMPACT OF THE INDEPENDENCE OF THE INTERNAL AUDIT TO ELIMINATE THE ILLEGAL USE OF PUBLIC FUNDS

Abstract

 It aims to research to determine the reality of the independence of internal auditors in public sector units and its impact on limiting the illegal practices of executive departments in the Iraqi public sector that affect public expenditures, and to identify the types of illegal practices by higher administrations to pass fraudulent deals through pressures on auditors. Internal auditors and the pressures on internal auditors and their impact on the use of public funds. The researchers used the descriptive method in presenting the literature on the subject. On the practical side, the conclusions reached by the research were, the internal auditors must adhere to the internationally approved internal auditing standards through the presence of experience and competence in the auditors, as well as the administration’s interest in developing the internal audit department, setting training plans for auditors and developing their capabilities. The analytical method was used by distributing 77 questionnaires to the internal auditors in the departments of Karbala governorate and analyzing the results. Waste of public funds.