Social and ethical responsibility and its reflection on the role of the internal auditor Directorate of Agriculture/Diyala as a model

Abstract

The current study aims to demonstrate the relationship between social and ethical responsibility and its impact on the role of the internal auditor. The study problem was represented by the extent of the role of social and ethical responsibility on the internal auditor in the Department of Agriculture in Diyala Governorate. The questionnaire form was used as a tool for collecting data, and (30) questionnaire forms were distributed to the study sample. The data were analyzed using the (SPSS) program, and a number of statistical methods were used to test the study hypotheses. The study also dealt with the theoretical framework (independent variable) of social and ethical responsibility and what are the stages that have developed. The objectives and importance of social responsibility were also addressed, in addition to what are the principles of social responsibility. The dependent variable (internal auditor) was also addressed, its definition and types, what are the objectives of the internal auditor, the specializations and tasks of the internal auditor, as well as the qualities that he must possess. One of the most important conclusions reached by the study is that most writers and researchers believe that there is a strong relationship between social and ethical responsibility and its impact on the work of the internal auditor. As for the recommendations, I reached the necessity of adopting the results of the study and the hypothetical plan by the department (Diyala Agriculture Directorate) being studied, in addition to the possibility of generalizing it to the rest of the other departments in the country.