Document Type : بحث
Authors
1 Anbar University
2 University of alanbar
Abstract
The primary aim of accounting information is to enhance understanding and reduce uncertainties for both internal and external users, enabling them to make well-informed economic decisions. Consequently, when discussing the advantages of accounting information, the focus lies on the specific qualitative attributes it should possess, alongside the effectiveness of the accounting information system's design. This study delved into the connection between internal auditors and the traits of accounting information, aiming to ascertain how internal auditors relate to accounting information and how these attributes influence their role. The study illuminated the significance of this subject and outlined its motivations. Several key findings emerged from the research, including identifying factors that impact the relationship between internal auditors and the characteristics of accounting information, such as quality, reliability, accuracy, and positivity. Moreover, the study revealed that the presence of internal auditors positively impacts the attributes of accounting information, enhancing its quality, reliability, and accuracy. The results were meticulously analyzed and compared with prior research, elucidating various concepts and impacts of the relationship between internal auditors and accounting information characteristics. Additionally, the study pinpointed future research avenues pertaining to the internal auditor's influence on accounting information characteristics. Various recommendations and contributions were put forth, including elevating the role of internal auditors in enhancing the quality, reliability, and accuracy of accounting information, refining company accounting procedures and internal controls. Employing a scientific methodology, data were gathered from literature and previous studies, then analyzed using a critical approach. The research concluded that the relationship between internal auditors and accounting information characteristics is intricately linked, with these attributes bolstering internal auditors' effectiveness in fulfilling their duties and improving organizational accounting performance. Among the pivotal insights and recommendations drawn from the research is the imperative to prioritize the quality improvement of accounting information and to refine internal auditing methods to fortify its role within economic entities. Ultimately, this research represents a significant contribution to understanding the relationship between internal auditors and accounting information characteristics, with potential applications in refining accounting practices and internal auditing within organizations
Keywords
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