Improving the Quality of Internal Audit according to the Performance Component (task planning component) for Competency Framework issued by (IIA)

Abstract

The research aims to identify the competency framework issued by (IIA) (Performance Component - Task Planning Component), where the need arose to know The extent of the commitment of the internal audit in the research sample, with the competency framework issued by (IIA). performance quality, the weak performance of Internal audit, which led to an increase in financial and administrative corruption in organizational structures' different states. Also to describe the importance of the components of the competency framework in improving the quality of internal auditing, and upgrading the reality of traditional auditing to the modern professional reality in the research sample, by adhering to the components and elements of the framework. For the purpose of achieving the objectives of the research, a questionnaire was designed from several axes, which included many questions which were directed to the workers in the community and the research sample, who are internal auditors and some specialties. The  other Employees in the internal audit department, and departments that have to do with internal audit. In order to prove the research hypothesis in the commitment of internal audit  to the performance component to improve the quality of its performance, and to prove the hypotheses correlation and influence between the research variables. The researchers reached a number of conclusions, the most important of which is that the commitment to the components of the competency framework in general, and the performance component and its elements in particular improves the quality of  internal audit performance in the economic unit of the research sample. The researchers also made a set of recommendations, perhaps the most important of which are: The need to keep abreast of developments in internal audit, and work to activate the components and elements of the competency framework, including the performance component (the task planning component) of the research sample, for the purpose of improving the quality of internal audit performance.