Abstract: Having a board of directors is very important to ensure the smooth running of business processes and have an impact on the company's financial performance. This study to determine the impact of board characteristics namely board size, board ownership and board composition on the financial performance of organizations as measured by Return on Assets....Read More

Abstract: 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...Read More