The Applicability of Management Auditing for Iraqi Establishments to Assist Decision Making and Performance Efficiency
AbstractCurrent research aims to clarify the extent to which Management Auditing (MA) is applied in Iraqi industrial establishments and the role it can play in supporting decision-making and performance efficiency in these establishments. The research discusses the difference between (MA) and management consultancies. The research assumes that adopting (MA) assists managements in decision making, also assumes that Iraqi establishments have no experience in adopting this kind of audit. The research used the questionnaire method to obtain the information needed to prove its hypotheses. Two types of questionnaires were designed, one for a sample of government and private enterprises’ officials, and the other for a sample of auditors selected randomly from government and private sectors’ offices. Statistical methods are used to analyze the information gathered, i.e. weighted averages, simple percentages, and standard deviations. The research indicates that most of the Iraqi establishments do not use (MA), however, accountants and the internal auditors perform partially this role which is insufficient to support decision making and assist performance processes. In addition, the external audit reports in private and public offices are still unable to provide the required consultations to meet the necessary need of this audit in these establishments. Key Words: Management Auditing, Management Consultancy, Performance Efficiency, Decision Making
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