Study of the Extent of the Impact of Internal Audit on Disclosure and Transparency in the Economic Institution

Abstract

This study aims to determine the extent to which internal audit principles contribute to enhancing disclosure and transparency of financial information and data. In order to address the basic problem of the study, a questionnaire was prepared and distributed to the study sample with the aim of measuring the extent of internal auditors’ commitment and respect for internal audit principles and the availability of disclosure and transparency elements. The relationship between the pillars of internal audit as an independent variable and the principles of disclosure and transparency was also determined, as the study found a statistically significant relationship between the various variables.