Abstract:
The research problem of this study is the obvious deficient of internal audit work within the organizations. The main function is to check regulations and laws that identify the responsibilities and authorities and the scope of internal audit work as well as the type of management which is tending to focus on the financial and accounting matters only, so that it required to rebuild this internal audit work in line with the current developments in internal audit activities. The main objective of this study to know the roles of Internal Audit and to clarify the relationship between risk management and internal auditing in organizations. The aim of this research is to find an organizing method to rebuild the internal audit strategy and functions base on the standards of internal auditors.
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