The Role of Using Six Sigma Approach for Activating and Improving the Internal Audit , and its reflections on the Quality of Accounting Information

Exploratory Research in a Sample of Commercial Banks in Sulaymaniyah

Abstract

The objective of the research is to use the Six Sigma approach to activate the internal audit and its reflections  on the quality of accounting information. The main objective of the Sigma approach is to activate the role of supervision in all areas of the economic unit in order to meet the changing needs of customers, market and technology for the benefit of employees, customers and shareholders.There is a significant correlation between the Six Sigma principles and internal audit , There is also a significant statistical significance for the role of using Six Sigma approach and the internal and its reflections on the quality of the accounting information. The Six-Sigma approach will improve the internal audit function, which in turn will lead to the availability of quality accounting information. The research recommended that the economic units should involve the employees in the processes and systems and the attention to human resources and the good suggestions presented by the employees. It also leads to the avoidance and occupation of power for personal purposes.