Nabaa Hussein Abdulzhraa Al-Sagheer^1♣, Thaer Saeed Fakhri Al-Hasani² and Moataz Kazem Al-Maliki³

¹College of Dentistry, University of Alkafeel, Najaf, Iraq
²College of Education for Pure Sciences, University of Karbala, Karbala, Iraq
³Basra Education Directorate, Iraq

 
ABSTRACT

The alterations in the internal and external business setting have generated risks that may hinder the attainment of the strategic objectives of the organizations. Thus, it threatens their survival and continuity. The study aimed to discuss the concepts of internal auditing and insight in auditing and determine the reflection of insight in auditing on the behavior of the internal auditor. This study WAS qualitative in nature. This study included an internal auditors sample who are working in governmental organizations and private sector entities; there were (100) questionnaires distributed, including a set of questions related to the variables of the research. The findings revealed that insight into an audit process are crucial in the behavior of internal auditors, so the adoption of insights in the audit by internal auditors aids them in enlarging the scope of work to include new fields, for instance, offering advisory services and rationalizing managerial choices by giving business organizations with independent assurances. The study recommends the necessity of using insight in an audit by internal auditors to be proactive and aware of future trends. The implication of the study is that organizations should prioritize the development of emotional intelligence and cognitive flexibility in their internal audit teams.

Keywords: Insight in Auditing, Internal Audit, Strategic Situation, Internal Audit Units