Measuring the effectiveness of the internal audit instruments of government institutions in influencing the implementation of the budget items A field study in the Directorate of Education of Nineveh

Abstract

The objective of the research is to measure the efficiency of the internal auditing services in influencing the balance sheet items and discovering implementation errors when they first occur. This subject is considered as an important issue, as internal auditing is considered as the first line of defense of the entity or its units against any risks that these institutions may face. Internal auditing improves the opportunities for achieving the objectives of the internal auditing unit and identifies opportunities of improvements in operational processes by providing assurance and advisory services. It also improves the value arising from investment of opportunities to achieve economic objectives of the unit. Additionally, it improves operations and reduces the risk exposure through advisory and affirmative services. The methodology adopted in this research has focused on the reality of internal auditing and the extent of its impact on the budget in the Directorate General of Education in Nineveh. The research surveyed a sample of the staff of the Internal Audit Unit working in the Directorate. The most important findings the research arrived at was the failure of Internal Auditing to account for the preparation of budget planning, and follow-up processes; the implementation and control of the allocations earmarked for the realization of the plans of the unit under study. Therefore, the researchers recommend the need to reformulate the duties of internal auditing, through a team of specialized internal auditors with experience in financial and accounting disciplines who have a broad analytical mentality and a deep experience in the field of inspection and internal auditing. In order to study the present, and predict the future, and to prepare the budget and limit any implementation deviations in the unit under investigation, and then to apply that to government institutions as a whole.