ووردبینی كردن لەکەرتی ميرى تویژینەوەیەکی پراكتێكی لەبانكى ديلمان

بيار مهدى ابراهيم جواد رمضان محمد
ايمان عبدالعزيز حسين راژان محموود قادر

This study investigates the effectiveness of internal audits in the Kurdistan Region public sector (Dilman Bank). The resource-based theory is used to explore external and internal factors that impact internal audit effectiveness. Public service operates in an accountability environment, characterized by complex relationships among auditors, auditees, and stakeholders. Public sector audit provides important information to stakeholders, but it is not always so effective in transforming and improving management. The study examines the relationships between three external factors: top management support, organizational culture and independence of internal audits.

This research provides new insights into applying psychological theories on relationships in a public sector audit setting. It addresses practical issues affecting the recruitment and selection of staff and the design of better audit processes. It concludes that public sector audit already possesses the theoretical and practical attributes to become a proactive, collaborative, participatory activity. Thus, by expanding its role, it can be a dynamic, transformative instrument for positive change. The findings also revealed that although Kurdistan Region public organisations are legally required to have established internal audit departments, this function was lacking in a substantial number of organisations.