The current research aims to test the impact of internal audit in improving the quality of financial reports within the sample of the study, 230 questionnaires were distributed to auditors and accountants working in companies listed on the Iraq Stock Exchange and were subjected to a set of statistical tests and concluded that the internal auditor has a significant role in improving the quality of financial reports and The importance of users of financial reports in making rational investment decisions and also metrics based on the main characteristics of financial reports are one of the most critical measures of the quality of financial reports.

Internal Audit, Quality of Financial Reports

Hussein, Ali Ibrahim, Abdul Mustafa, Hamad (2019)" improving the quality of financial reporting using the IT-enhanced balanced scorecard model - an experimental study in Iraq", Tikrit Journal of administrative and Economic Sciences, vol.15, No. 48, Tikrit University, Iraq.

TARSHI, Mohammed, Yakhlef, Safiya (2020) "the role of electronic audit in improving the quality of internal audit practice and its impact on maximizing the value for the beneficiaries of corporate governance", al-Bashir Economic Journal, Issue 2, Volume 6.

Dahou, Amer Hadj (2018)" audit based on internal control risk assessment and its role in improving the performance of an economic institution - a study on a sample of economic institutions in the state of camp", thesis submitted for obtaining a Ph. D. Phase III in Management Sciences, Ahmad darreh University, Adrar, Faculty of economic, commercial and Management Sciences Department of Management Sciences, Algeria.

According to Hossam Mohammed (2021) " the impact of delayed publication of financial reports on the market value of shares of Iraqi companies listed on the stock market – an applied study“, master's thesis, Faculty of management and economics, Qadisiyah University, Iraq.

Hamdoun, Harith Rashid, Wali, Sindh (2024) "the role of internal audit in the assessment of Corporate Risk Management", Journal of Regional Studies, Vol.18, No. 60.

Khaneitel, Abbas Murad (2022) " the role of internal auditor reports in reducing financial corruption and rationalizing public spending in light of crises“, master's thesis submitted to the Council of the College of management and economics and is part of the requirements for obtaining a master's degree in accounting Sciences, Karbala University, Iraq.

Al-sanbour, Mohammed Kayed (2020) "factors influencing the effectiveness of the internal control system-(a field study on the Income Tax department in Palestine", this thesis was submitted to complete the requirements for obtaining a master's degree in tax disputes at the Graduate School of An-Najah National University in Nablus, An-Najah National University, Palestine.

Al-ajili, Imad Hamza Abdul (2022) "the role of internal audit in evaluating sustainable performance and its impact on the quality of financial reports", applied research at the general company for the manufacture of automobiles and Equipment, Master Thesis submitted to the Council of the College of management and economics, which is part of the requirements for obtaining a master's degree in accounting Sciences, Karbala University, Iraq

Mohamed, madiani, Mohamed, Belhadj (2022)" following the internal audit on the quality of accounting information", a field study in Bouda municipality, a note included in the requirements for obtaining an academic master's degree, Ahmed Derayah Adrar University, Faculty of economic, commercial and Management Sciences, Algeria.