THE IMPACT OF THE INTERNAL AUDIT SYSTEM ON IMPROVING THE QUALITY OF BANKING SERVICES IN COMMERCIAL BANKS
The study aims to identify the concept, importance and objectives of internal auditing in banks, as well as the role that internal audit plays and its impact in improving the quality of services provided by the bank to customers. To achieve the objectives of the study, the researcher used some statistical methods in calculating the validity and reliability of the research tool used in the research, such as the Cronbach alpha reliability coefficient. The researcher also used some statistical methods in verifying the validity of the hypotheses, where (57) questionnaire forms were distributed to workers in the commercial banks (13) A bank in Basra and Maysan governorate, and (49) forms were retrieved, i.e. an average of 86%. The researcher has reached the most important conclusions, namely-Lack of care on the part of the bank’s administration in raising the level of scientific qualification of those holding higher degrees to work management, as well as not activating internal control systems. The researcher reached the most important recommendations, namely The necessity for the commercial bank management to select auditors from qualified people who have professional experience in the internal audit function, which is reflected in the improvement of the quality of services provided by the bank to customers.