محددات مساهمة المدقق الداخلي في اعمال ديوان الرقابة المالية: منظور كلفة الصفقة دراسة عينة من وحدات التدقيق الداخلي في الدوائر الحكومية لمدينة العمارة

The Determinants Of Internal Auditor's Contribution To The Works Of The Federal Board of Supreme Audit (FBSA) : Transaction Cost Perspective.

The research aims to explore the determinants of internal auditors' contribution to the work of the Federal Board of Supreme Audit (FBSA) in Republic Iraq. Adopted variables derive from the perspective of transaction cost economics (TCE). According to this perspective, It depends on determining to the extent to which the internal auditor contribution to the work of the Federal Board of Supreme Audit on group of environmental factors represented by of transaction characteristics: asset specificity, behavioral and environmental uncertainty, and frequency, as well as the element of trust between the internal and external auditor . The results of the study showed that the specialized knowledge of the internal auditor in his organization and the laws and regulations under which it operate was ranked first among the variables transaction cost, and came variable trust internal auditor in second place. Accordingly, the researcher recommends fostering specialized knowledge and trust in the internal auditor to increase participation and effectiveness in external audit.