The Role of Internal Audit in Improving the Quality of Financial Reports

The current research aims to test the impact of internal audit in improving the quality of financial reports within the sample of the study, 230 questionnaires were distributed to auditors and accountants working in companies listed on the Iraq Stock Exchange and were subjected to a set of statistical tests and concluded that the internal auditor has a significant role in improving the quality of financial reports and The importance of users of financial reports in making rational investment decisions and also metrics based on the main characteristics of financial reports are one of the most critical measures of the quality of financial reports.