Improving The Strategy of Internal Audit institutions In Economic Units under The Changes In The Local and International Environment

Abstract

The research problem is that several variables and developments have occurred in the local and
international environment that is supposed to affect the reformulation of the strategy and plans of
internal audit. So, the reality of internal audit institutions in the research sample was studied to judge
how they are affected by these changes and developments and how they prepare their strategy under
the criteria. The guidelines of the American Institute of Internal Auditors(IIA)And how they are
affected by the variables of thestudy, which include local variables (laws and legislation) and global
variables (environmental and technical). As a result, the research recommends adopting international
internal audit standards and local and international evidence and guidelines when preparing an
internal audit strategy while emphasizing the absorption of advanced internal audit roles, including
developing or improving a proactive risk management system in the unit economy.