Improving the quality of internal auditing in light of international internal audit standards (1100 &1200) survey the opinion professional and academics

Abstract

This study aims at finding out the extent to which some of the internal auditor
characteristics improve the internal auditor quality under the international internal audit standards,
focusing on the criteria related to independence and objectivity as well as that related to the due
professional skill and care; by studying the internal auditors and academics views, distributing
designed questionnaires that meet the study objectives, in which were analyzed using the SPSS (V
26) Statistics software. The results show an agreement between the sample members that the
independence and objectivity of the auditor contribute significantly to improving the internal
auditor quality. In addition, the knowledge, skills, and competencies of the internal auditor play a
prominent role in the auditor exercising due professional care, enhancing through continuing
professional training, would improve the quality of internal audit work