The effectiveness of coordination between internal audits in improving the performance of the Iraqi General Insurance Company (Applied research)

Abstract

There are many interests and basic tasks of the internal auditor, as the value added by the internal auditor to the company in which he works is reflected in the level of the company’s performance, and the main objective of the research is to identify the effectiveness of internal audit in improving the performance of the company, as the research problem was in the light of the main question raised To research whether there is an effectiveness of internal audit in improving the performance of the insurance company, the research was applied in the Iraqi General Insurance Company, and (44) questionnaires were distributed to the internal control and financial department employees in the Iraqi General Insurance Company, and (41) forms were valid for use and (3) Neglected forms due to their lack of validity, as the questionnaire represents the main tool for research, and the descriptive analytical approach was relied upon to excel in this approach with a holistic view and the association of describing the case with its analysis. Cronbach's alpha, weighted mean, standard deviation, relative importance of data analysis, Spearman's correlation coefficient to know the type of correlation between The research variables, and simple linear regression) and the use of the (spssv26) program, and the research reached many conclusions, the most important of which is that the results of the statistical analysis showed the existence of a correlation and effect relationship between the independent variable, the effectiveness of coordination between the internal audit with its dimensions (professional performance efficiency, independence), and the dependent variable improvement Performance This gives an indication of the extent of interdependence and the great positive impact of these dimensions in achieving the goals of the Iraqi Insurance Company. The research concluded with a set of recommendations, including the need to take into account the dimensions contained in the current research (the efficiency of professional performance, independence) because of their role in improving the performance of the company in a comprehensive way.