All that is necessary for the triumph of evil is that good men do nothing. Introduction The auditing profession is unusual in its depth and breadth of authoritative standards, including the AICPA Code of Conduct, state ethics laws and regulations, professional auditing standards and firm–sponsored policies. Despite, or perhaps because of, this extensive set of guidelines, numerous accounts in t...

Purpose: This research aims to identify the extent of application internal auditing standards recognized in Iraqi commercial banks.
 Theoretical framework: banks apply Attribute for issued by professional organizations, and that they performance must be taken into account when carrying out work.
 Design/methodology/approach: In order achieve these goals, an exploratory study was condu...