The Impact of the United Nations Development Office Standards in Iraq on the Quality of Internal Auditing in Iraqi Banks / an Exploratory Study

The research aims to study and analyze the impact of the standards set by the United Nations Development Office in Iraq on the quality of internal auditing in Iraqi banks. The research sample was represented by internal auditors working in some Iraqi banks; the researcher relied on the analytical descriptive approach by relying on the design of the questionnaire and its analysis using the statistical analysis program (SPSS). The results of the research showed that the standards of the United Nations Office represented in the scope of work, management of the internal audit function, efficiency, and professional care have a moral impact on the quality of internal auditing in Iraqi banks. The research concluded with recommendations, the most important of which is to develop the professional skills of auditors through the nomination of the internal auditor by the bank to participate in courses, training programs, and continuing education courses to promote the performance of the auditor within the bank.