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Research Article

EEO. 2020; 19(3): 2838-2849

The role of the internal auditor in clearing the debit and credit balances of the financial statements to improve performance An analytical study in the Directorate of Agriculture of AlMuthanna from (2016 – 2019)

Fadil Hussein Abbas, Waad Hadi Abd, Akeel Dakheel Kareem.


The research aims to shed light on the nature of debit and credit balances and the role of the internal auditor in their liquidation in order to improve performance. And analysis of the financial data of the research sample of the Directorate of Muthanna Agriculture from (2016 - 2019) in general and for debit and credit balances in particular in order to identify strengths and weaknesses for the purpose of improving Performance. One of the most important conclusions is the existence of an effective role for the internal auditor in clearing the accumulated imprest accounts, as the imprest account balances formed (0%) for all years except for the year (2017) amounting to (8%) of the cash balance. One of the most important recommendations is the continuation of the role of the internal auditor in clearing the accumulated imprest accounts in order to reduce its burden on the allocations of the current years .

Key words: internal audit, debit balances, credit balances, financial statements, financial performance.

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