The Role of the Accounting Information Environment in Developing the Engineering Thinking of Internal Auditors: An Analytical Study of the Opinions of a Sample of Internal Auditors in Iraqi Companies Listed on the Iraq Stock Exchange
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Abstract
The current study aims to analyze the impact of each accounting information environment on the development of engineering thinking among internal auditors، The study adopted a descriptive analytical approach, based on a questionnaire distributed to a random sample of auditors working in companies listed on the Iraq Stock Exchange، The study focused on analyzing the relationship between the accounting information environment as the independent variable and the engineering thinking of internal auditors as the dependent variable، The study is based on the main hypothesis that the accounting information environment has a statistically significant impact on the development of engineering thinking among internal auditors، Statistical tools were used to measure the level of the accounting information environment and its role in developing engineering thinking among internal auditors.
The study concluded that the accounting information environment in listed Iraqi companies is characterized by a good level across all its dimensions (technological, economic, socio-cultural, legal, and political)، It also concluded that internal auditors possess a good level of engineering thinking, and that the accounting information environment has a positive and statistically significant impact on the development of engineering thinking among internal auditors، Accordingly, the study recommended the need to enhance the accounting information environment by updating technological systems and providing advanced analytical tools to ensure speed and accuracy in accessing the financial data necessary for auditing operations, as well as focusing on enhancing auditors’ cognitive, analytical and deductive thinking skills through training programs and workshops specializing in understanding complex financial patterns and analyzing accounting data.
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