Internal Audit and its Impact on Financial Performance Evaluation an Exploratory Study of the Opinions of a Sample of Workers in the Trade Bank of Iraq – Baghdad

Abstract

The research dealt with internal auditing as an independent variable and financial performance as a dependent variable, where a sample of managers working in the Trade Bank of Iraq was selected, and their number reached (84) managers. The problem of the research was diagnosed through field interviews conducted by researchers in the bank, and it lies in identifying the extent of the application of financial performance, and the internal audit was proposed to contribute to improving financial performance and through the knowledge possessed by managers in the departments on the one hand, and the relationship that binds the above concepts on the other hand. The research sought to achieve a number of goals, the most important of which are: the extent to which internal audit contributions to activating financial performance, and to test the influence relationship between the internal audit variable and the financial performance in the bank. The analytical and descriptive approach was adopted in the research, and to achieve these goals, the researchers used the questionnaire as a tool to test the research hypothesis in the practical aspect of the research, and they used research and studies that are at the heart of the research topic in the theoretical aspect, and they used the applied statistical program (SPSS.v24) to test and analyze the impact hypothesis among the research variables. There is a positive and impactful relationship to the internal audit variable in the financial performance variable in the Trade Bank of Iraq.