Employing the Theory of Multiple Intelligences to Enhance the Skills of the External Auditor
DOI:
https://doi.org/10.36322/jksc.v1i74(c).17942Keywords:
The Theory of Multiple Intelligences, Howard Gardner, Linguistic Intelligence, Skills of the External AuditorAbstract
This research aims to study the employment of the theory of multiple intelligences to the American psychologist (Howard Gardner) to enhance the skills of the external auditor, which represents the main objective of the research. It also aims to determine the level of the eight multiple intelligences of the auditors in the research sample. The research sample consisted of (215) external auditors of two categories, namely the category of auditors of the Federal Board Of Supreme Audit in Iraq, and the category of Certified Public Accountant (CPA) and auditors working with them in authorized audit offices, in (8) governorates representing the Middle Euphrates region and the southern region of Iraq, which are (Al-Diwaniyah, Al-Muthanna, Najaf, Karbala, Babylon, Basra, Dhi Qar, Maysan). The researchers used the controlled questionnaire tool for the purpose of collecting the data required for the research, and then analyzing them using the statistical program SPSS vr.24. Among the most important findings of the researchers is that physical intelligence came in first place in the order of relative importance within the axis of multiple intelligences (the independent variable), followed by the logical-mathematical intelligence in the second place, then the third social intelligence, the fourthly the linguistic intelligence, the fifth place the spatial intelligence, the sixth the self-intelligence and the seventh the intelligence Natural and finally, musical intelligence,
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