The Relationship Between Internal Audit and Management Performance of Telecommunication Companies in The Kurdistan Region 

 

Abstract
Student Name: Mustafa

Internal audit and management performance are the two aspects of the workplace that are the subject of this research. There have been a number of studies conducted on this specific topic. As a result of the limited number of studies that have been conducted in the Kurdistan region, the study has chosen to examine the relationship between internal audit and management performance of telecommunication companies in the Kurdistan region. Because the study employed a questionnaire research method, the study’s research methodology was linked to primary data as quantitative. Also, data are obtained from administrators, accountants, and auditors with appropriate information on a questionnaire to ensure the relationship between internal audit and management performance of telecommunication companies in the Kurdistan region. Furthermore, the sample size equals (86) respondents out of a total of 100 respondents. SPSS version 26 was used to analyze primary data in the study. Using the Pearson correlation technique, the software analyses independent variables “internal audit” and dependent variables “management performance.” According to the findings of the data analysis, internal audit has a significant relationship with management performance.