Training and Development Strategy and its role in the development of Knowledge Maturity of the Auditor : An Analytical Study On The Audit Offices in Iraq

This research aims to clarify the role of the training and development strategy in the development of knowledge maturity of the auditor. The research focuses in its theoretical part on the designing of training courses in the fundamental areas that develop knowledge maturity of the auditors, that is Profession Ethics and Auditing Standards and Quality Control, Information technologies and legal liability. On the practical side, the questionnaire that has been distributed on Sirs auditors in the Iraqi provinces is used to collect data on the relationship between training and development strategy and fundamental areas for the development of knowledge maturity of the auditor..