Abstract

Extracted:-This research aims to study the impact of internal audit quality on operational performance indicators and its reflection on the value of the economic entity, and the research population and sample included eight commercial banks for the period (2019-2023), and the quality of internal audit was measured through a check form to show the extent of the application of international standards in the work of these banks, while the operational performance indicators were measured through the two indicators of return on assets and return on equity, and the measurement of the value of the economic entity was measured by Topin s Q.The researcher reached a set of conclusions and recommendations, the most important of which is that there is a statistically significant impact and relationship between the quality of internal audit and operational performance indicators, between operational performance indicators and the value of the economic entity, and between the quality of internal audit and the value of the economic entity through the mediating role of operational performance indicators. It included paying attention to the quality of internal auditing, obliging the banking economic entitys listed on the Iraqi Stock Exchange to apply the international standards issued by the Institute of Internal Auditors (AII), and the banks' interest in methods and strategies that lead to improving their operational performance, and paying attention to the value of the economic entity, which is considered the measure for investors and shareholders to invest their money in these economic entitys