A study of a sample of auditors in the departments of Al-Muthanna Governorate

The research aims to focus on methods and means of proof in the quality of the audit process and highlight the role and responsibility of the auditor in the audit process. The researchers concluded that the internal auditor is the main responsible for financial deviations and abuses that occur within government institutions if he does not perform his work to the fullest, and the researchers have reached A major recommendation is the necessity of adopting the scientific research methodology in the proofing process in the audit because of its benefits that are reflected in achieving better audit objectives, raising the level of audit efficiency and achieving the flow and logicality of the audit procedures.