EXAMINATION AND EVALUATION OF INTERNAL CONTROL BODIES AND THEIR ROLE IN IMPROVING THE EFFECTIVENESS AND EFFICIENCY OF THE AUDITOR'S REPORT (AN APPLIED STUDY ON A SAMPLE OF INDUSTRIAL COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE)

Abstract

The research aims at examining and evaluating the internal control bodies and showing their role
in improving the effectiveness and efficiency of the auditor's report by using the method of selfevaluation of internal control in industrial units in order to reach an efficient and effective
control system that leads to controlling and reducing risks and increasing sound practices in their
management and dealing with them. Five hypotheses have been put forward, namely: (1) The EXAMINATION AND EVALUATION OF INTERNAL CONTROL BODIES AND THEIR ROLE IN IMPROVING
THE EFFECTIVENESS AND EFFICIENCY OF THE AUDITOR'S REPORT ( AN APPLIED STUDY ON A SAMPLE
OF INDUSTRIAL COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE )