الملخص

Abstract
Abstract The internal audit function is one of the important functions by which management can exercise its control over public companies, The importance of the internal audit function is that it can reassure the management of the company's business according to what it plans and represents the main safety valve, To standards based on it to carry out its responsibilities and the performance of its work with high quality, In Iraq, the internal audit departments of these companies do not rely on specific standards for the implementation and performance of these responsibilities and work to be of the required quality, The standards are a standard or basis on which the auditor Internal auditing and assessment of its work, The standards of internal auditing accepted by developed countries are the standards of the American Institute of Internal Auditors (IIA), which is a professional organization concerned with internal auditing, Therefore, this research relied on IIA criteria for specific answers, in order to measure the quality of internal auditing according to these criteria by testing the answers using the SPSS program.