The Impact of Internal Auditing and its Reflection on Improving the Financial Performance of Banks in Dhi Qar Governorate (An Analytical Study in Rafidain Bank / Al-Nasr Branch)

This research aims to identify the impact of internal auditing and its reflection on improving the financial performance of banks in Dhi Qar Governorate/Iraq. An analytical study was conducted on a sample of the Iraqi Rafidain Bank/Al-Nasr Branch, as Rafidain Bank has seven branches in the above-mentioned governorate. Al-Nasr Branch was chosen from among those branches for several reasons, such as its proximity, the speed of obtaining information, and the ease of collecting data accurately for the purpose of testing the relationship between the effectiveness of the internal audit function and the financial performance of banks. The data was collected through a questionnaire directed to the bank’s manager and employees. Appropriate statistical methods were used to analyze the data and verify the research hypotheses. Data were collected from (40) respondents who are considered the research community using the intentional sample method, as the questionnaire was relied upon in collecting data, as it included ten indicators. The research relied on the program (SPSS V.24), (Excel 2011) in addition to relying on descriptive statistics methods (arithmetic mean, standard deviation). The research results showed a positive relationship with an impact between the effectiveness of the internal audit function and improving the financial performance of the banks studied, and the direct link between auditing Internal to improve financial performance.