الذكاء الاستراتيجي لتدعيم جودة التدقيق دراسة استطلاعية لآراء عينة من الرقباء الماليين في ديوان الرقابة المالية

Abstract

The paper is aiming at explaining the role of strategic intelligence in audit quality for the financial auditors in the light of features of a randomly selected sample of auditors working in Iraqi Supreme Board of Audit. As such, a questionnaire form is designed and distributed among (40) sample individuals. The two researchers are also trying in their paper to clarify the concepts of strategic intelligence and audit quality. Through analyzing opinions of the above mentioned sample and discussing opinions of previous researchers and writers concerning above matters, the researchers have figured out some conclusions, including that the strategic intelligence has a fundamental effect on supporting audit quality. At the end of the paper some suggestions are proposed stressing the importance of strategic intelligence to be properly considered by higher management of the organization in a way that consolidates audit quality to combat financial and administrative corruption in general.