International Auditing (ISA 620) Using the work of the audit expert and his effective role in improving the performance of the internal auditor: A field study of the opinions of a sample of auditors of higher education institutions

The research aims to explain the role of the International Auditing Standard (ISA 620) in using the work of the audit expert and its effective role in improving the performance of the internal auditor. In this research, the impact of the experience of internal auditors will be studied from both the scientific and practical aspects on the quality of the internal audit work, relying on the survey method through knowing the opinions of A sample of auditors working in the oversight and internal audit departments in higher education institutions. Al-Muthanna University was chosen as a purposive sample from the research community represented by higher education institutions. For the purpose of completing the research, Iraqi, Arab, and foreign books were relied upon, as well as governmental and local laws and instructions, in addition to relying on statistical analysis methods. The research reached a set of conclusions, the most important of which is that despite the nature of the relationship between the research variables, the research environment demonstrated the application and use of some important concepts, on the one hand, or because of the level of profits achieved that is not rewarding in adopting these variables. Accordingly, the research recommends a set of recommendations, the most important of which is studying the relationship. The International Standard on Auditing ISA 620 shows the use of the work of an audit expert and companies’ compliance with auditing standards, as measured by indicators of the International Standard on Auditing ISA 620 The use of the work of an audit expert and indicators of companies’ compliance with auditing standards.