The role of internal audit in applying the self – assessment of internal control systems according to the COSO committee


  • hogir Ahmed Mustafa Department of Accounting Technologies - College of Administrative Technology
  • Basira Majeed Najm Accounting Department - College of Administration and Economics - University of Sulaymaniyah



internal audit, self-evaluation, COSO committee


The study aimed to demonstrate the role of internal audit in the self-assessment of internal control systems according to the COSO framework represented by (control environment, risk assessment, control activities, information and communication, monitoring, setting goals, setting events), in addition to standing on the importance of internal audit in self-assessment . The study was distinguished by its descriptive approach in presenting and analyzing the results, through the design of the questionnaire as a tool for the study, and it was distributed to a sample of accountants and auditors working in a sample of bank branches operating in Sulaymaniyah Governorate, as (122) forms were distributed, and (109) were recovered. Forms from them, where (100) forms were valid for analysis, i.e. 91.7% of the retrieved forms and 81.9% of the distributed forms. After applying the statistical program (spss) on it. The study reached a set of important conclusions, among them, it was found that the self-assessment system of internal control systems leads to the improvement and development of the components (removal) of internal control represented by (control environment, risk assessment, control activities, developing Events and objectives), and that the existence of an effective internal control operating under the plans, programs, procedures and laws will lead to the application of an efficient self-evaluation system. The study also delivered a set of recommendations, the most important of which is the need to strengthen the role of internal audit when applying the self-assessment system of internal control systems by tracking the internal audit department to the highest executive level in the organizational structure in banks as an independent administrative unit, and the need for local professional organizations to adopt the recent developments of the internal control framework. According to COSO