The Relationship Between Internal Audit and Fraud Control in The Erbil Telecommunication Private Companies
Abstract
Student Name: Ahmed Noman Mohammed
Internal audits are required by different workplaces around the world, especially those that want to be successful in their field. In order to improve the planning of the organization, control of the financial and management needs to use internal audit process. For businesses to be effective, the internal audit process must be handled by personnel who are not part of the operational or accounting departments, and the results must be reported immediately to the third party or administrator. As well as, the most significant objective of this thesis is to investigate the relationship between the internal audit and fraud control in special place which is Erbil telecommunication private companies. The research design of the study is questionnaire research technique. Primary Data are attained from bosses, office employees, accountants and auditors that have relevant knowledge on questionnaire to ensure the relationship between the internal audit and fraud control in Erbil telecommunication private companies. Moreover, the sample size equals (79) respondents. The study analyzed primary data by SPSS version 26. The software investigates independent variable with dependent variable via the Pearson correlation methods. As an outcome of the data examination revealed, internal audit has a significant influence relationship on fraud control.
