The Role of Internal Audit on Financial Performance Under IIA Standards: A Survey Study of Selected Iraqi Banks

This study aimed to demonstrate the importance of internal auditing standards issued by the American Institute of Internal Auditors (IIA) in the financial performance of commercial banks in Iraq. Moreover, the researchers sought to determine the impact of internal audit on financial performance under the standards of the Institute of Internal Auditors (IIA) in the surveyed banks. Furthermore, the study selected managers and auditors in the selected banks. The researchers designed a survey questionnaire and handed over to the target professionals for the data collection as it is the suitable tool and solution to collect data. While for the data analysis, Descriptive analysis and inferential statistical methods were used.