ABSTRACT

The study aims to determine the role of internal auditors in the relationship
between internal audit standards and the work of internal auditors and their
responsibilities in managing bank risks. While quantitative expressions describe
the quantity or quantity of the phenomenon and its relationship to other
phenomena.
The research’s sample was a sub-group of the community with the same
characteristics as the community it belongs to. Thus, it consists of a group of
individuals or entities chosen by the researcher to participate in the study. In
evaluating banks' risk management, the internal auditors asked their opinions
about the research topics by distributing a questionnaire to the employees of
these banks. 260 questionnaires were distributed to the study sample, and 218
forms were obtained, of which 18 were not answered and 200 forms were
answered and are subject to analysis from employees of the Rafidain Bank and
its various branches in Iraq for the first half of the year 2023.
The data of the research were analyzed by spss statistical program, the research
results that the most important is the performance of the duties of the internal
auditor in Iraqi banks according to internal audit standards has no effect on
performance. Significant the evaluation of bank risk management in Iraqi banks
morale of the responsibility of the internal auditor in the light of auditing
standards in the assessment of risk management, and the study also found that
there is a basis for the rules for achieving the responsibility of the internal
auditor applied in Iraqi banks, but the matter still needs to strengthen internal
auditing and what may happen It has new developments related to the rules of
auditing and auditing and instilling its concepts in a better way.
Keywords: internal audit, banking risk management, audit standards, Al-
Rafidain Bank.