Abstract

The leadership is a new organizational behavior and management practices that are consistent with developments in the business environment that lead to the evaluation and division of the effectiveness of internal control and arbitration processes in order not to make mistakes, and the leadership of the maid like any other theory can not be considered important if not providing anything important,: it focuses on the retention and development of employees, works to create a safe and positive working environment to enhance motivation, and the aim of the study is to recognize the role of the server leadership in Improving the performance of internal auditors, and demonstrating the impact of its dimensions of (trust, vision, communication) in improving the function of internal auditing in public universities, the statistical analytical descriptive curriculum was used to reach the validity of the study hypothesis, and the sample of the study consisted of (48) auditors from public universities to answer the survey questionnaire, The results showed Matty: There is a statistically significant impact of the server leadership represented by the fields of vision, confidence, and communication in improving the performance of internal auditors in Iraqi universities, the failure of the server leadership to develop the areas of vision, confidence, and communication will improve the performance of internal auditors by no more than (20%), the increase in the performance of the server leadership in each of the three areas (vision, confidence, communication) will further improve the performance of internal auditors, is the field of communication is the strongest in the field of communication Link and impact by improving the performance of internal auditors, followed by the area of trust, and then the field of vision. The study recommended encouraging the attention of the legal authorities to the profession of internal audit in terms of its independence as well as the qualifications of employees, to encourage coordination and cooperation between internal and external auditing to take advantage of the work of the internal auditor to increase the effectiveness of the audit and save time and effort exerted by the external auditor.