التدقيق الداخلي وعلاقته بجودة الاداء المالي للمؤسسة

Abstract

This study aimed to highlight the extent of the relationship of internal audit with the quality of the financial performance of organization and its role as supervisory to ensure transparency and credibility in financial operations, A descriptive-analytical approach was adopted, and a questionnaire was used as the primary tool for data collection from a sample of the company’s employees ,The collected data were analyzed using the SPSSV26 software. The study concluded that there is a statistically significant positive relationship between the effectiveness of internal auditing and the quality of financial performance. It also emphasized the importance of a strong control culture within the organization and its role in supporting financial decision-making and achieving strategic goals.