THE ROLE OF INTERNAL AUDIT IN REDUCING NON-WORKING ASSETS IN IRAQI COMMERCIAL BANKS: AN APPLIED STUDY IN THE GULF COMMERCIAL BANK AND THE NATIONAL BANK FOR THE PERIOD (2012-2021)

The research aims to shed light on the role of internal audit in reducing non-performing assets commercial banks, as a sample consisting two banks (Gulf Bank and Al-Ahli Bank) was selected measure assets, for time series extending from (2012-2021), achieve This goal researchers designed questionnaire distributed employees consisted (62), which (50) questionnaires were retrieved valid analysis, after analyzing items using statistical program (SPSS), many conclusions obtained, most important are: Non-working represent major problem With regard credit-granting well with banking sector, an increase volume these debts leads their allocations, thus this will lead decrease credit granted finance projects, creation unemployed energies unemployment, addition that has positive limiting non-assets Banks operating sample.