The Impact of Internal Audit on the Functions of Ready Budget Support and NAJA Support

Internal Auditing is a consulting, reassuring, independent and impartial activity designed to add value and improve the operations of the organization. This article examines the impact of internal auditing on NAJA's budgeting and support functions. The statistical population of this study is equal to the organizational chart approved by the NAJA Vice-President including 22 top managers and 39 middle managers with a total of 61 people. Sampling methods are in accordance with statistical population. Given the normality of the data, the distance and the quantitative variables of this study, it is appropriate test for answering research questions, Pearson correlation coefficient and regression test. Therefore, the main question of the present study is to measure the impact of Internal Audit on the functions of NAJA's budgeting and support. The internal focus is on the control and evaluation function, and the management function of the NAJA standby and support. Therefore, research hypotheses are also defined based on research questions. The results showed that the reliability of Internal Audit, Internal Audit Advisory, Control and Internal Audit function had an impact on NAJA's budgeting and support function