The impact of Organizational Culture on The quality of Internal Auditing: An applied Study in A sample of Companies Listed on The Iraqi Stock Exchange

The study aims to identify the impact of organizational culture on the quality of internal auditing in Iraqi companies through the impact of conservative culture and creative culture on each of: the number of courses attended by the internal auditor, the availability of financial allocations for training the internal auditor, directions for appointing the internal auditor and the mandatory requirement to promote the internal auditor through entering training courses. The study is based on a main hypothesis and a number of secondary hypotheses derived from the main hypothesis. The researcher adopts the inductive approach to accomplish the theoretical side, and the deductive approach by defining the indicators that are to be included in the study. The researcher reached a number of conclusions, the most important of which is the absence of a significant difference in the quality of internal audit according to the organizational culture of the sample banks. In light of these results, the study recommends several recommendations, the most important of which is encouraging interest in enrolling the internal auditor in specialized training courses.