@article{MAKHILLJEAS2019141217968,
    title = {The Role of Internal Audit in Auditing the Strategic Plan of the Organization using
Strategic Audit: An Applied Research in the State Company for
Rubber Industries and Tires},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {14},
    number = {12},
    pages = {4116-4123},
    year = {2019},
    issn = {1816-949x},
    doi = {jeasci.2019.4116.4123},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2019.4116.4123},
    author = {Razzaq Sadeq and},
    keywords = {Internal audit,strategic audit,strategic plan,strategic situation,SWOT analysis,company environment},
    abstract = {The changes in the internal and external business environment have created risks that may impede
the achievement of the strategic objectives of the organizations, thus, it’s threaten their survival and continuity.
So, the role of the organization’s control should be activated to limit the effects of these risks. This role has
become an internal audit function. While the internal audit departments are deficient in auditing many aspects
of the organization’s activities including studying and analyzing the external environment of the organization
to determine the strategic situation of the organizations in order to achieve that we must develop the procedures
and programs internal audit work and expand the scope of research. The study aimed to demonstrate the impact
of the use of strategic audit on increasing the role of internal audit. Also, the study adopted SWOT analysis
on the sample of the study which is the company for Rubber Industries and Tires in Iraq. The study concluded
that the internal audit plays a major role in the strategic plan auditing of the company when the
internal auditors use the steps and procedures of the strategic audit. Besides, they will have the vision
and insight in the strategic position and also, the ability to identify the appropriate strategy of the
company.}
    }