USING CONTINUOUS IMPROVEMENT TOOLS TO RAISE EFFICIENCY OF THE INTERNAL AUDIT FUNCTION
The research aims to establish the proper application of continuous improvement in the efficiency of the internal audit function by identifying the aspects or areas affecting the efficiency of that job. The research problem was (what are the most important aspects or areas affecting the internal audit function that require continuous improvement in order to raise and improve the efficiency of that job in the government service sector). The research community was represented by internal auditing devices in the government service sector, the research sample included the internal audit device in the Municipality of Baghdad. ) An interview, where the answers were taken and arranged in a table and considered (frequencies), and the cumulative frequency was found from the sum of the repetitions after they were arranged in descending order, and the cumulative ratios were found from the cumulative frequency division by the total number of iterations using the program (Microsoft Excel 2016) and using Pareto analysis As well as using a cause and effect diagram. The researchers found that there are influential aspects in the efficiency of the internal audit function, which are (experience, practical qualification, cooperation and coordination, the efficiency of completing the audit work, technology). The researchers recommended the necessity of selecting the heads and subordinates working in the internal audit body well and making it according to appropriate conditions, and the need to create an administrative unit or a section within the formations of the internal audit body of the Municipality of Baghdad specialized in maintaining the level of efficiency of the internal audit function and working to improve it.
Improvement Tools, Efficiency, Internal Audit