The role of diminishing the implicit knowledge of auditors in increasing the efficiency of strategic auditing

1Hayder Abbas AL-attar, Ali Nadhim AL-shik, Ammar Mousa Abed


The research aims to harness the role of the dimensions of implicit knowledge (experience - skill - thinking) in the economic units to achieve their objectives by relying on the general framework for the quality of strategic auditing, analyzing the reality of the implicit knowledge of auditors in economic units and the prospects for developing the process of strategic auditing quality. In order to achieve the goal of the research, a questionnaire form prepared for scientific preparation and court was prepared by specialists who hold the title of professor and assistant professor, as it was distributed to the internal auditors in some government departments in the province of Muthanna, which numbered 90 forms and by (4 departments) important, namely (Muthanna University and its colleges The Department of Health, some hospitals, the Muthanna Education Directorate, and the Governorate Department). The researchers have reached a set of conclusions, the most important of which is that government units need tremendous efforts in implementing strategic auditing in order to further improve the quality of the internal auditors by supporting them with human cadres who have professional service and experience. The researchers reached a set of recommendations, the most important of which is that the state must activate the implementation of strategic auditing by imposing this system in government units in line with the legislation and laws in force that govern their work and increase investment projects and others.


implicit knowledge, strategic audit

Paper Details
IssueIssue 10