Job Stress Regulatory and its Impacts on the Quality of Audit - Field Research in the Federal Board of Supreme Audit

Abstract

The research aims to determine the expected effects of pressure role conflict, physical pressure work environment a dimension of organizational work pressures affecting the quality audit the Federal Office of Financial Supervision in light of the significant challenges facing it, in the fight against manifestations of the administrative and financial fraud and manipulation of entities under the control of the Bureau, The study addressed the phenomena first job stress Bbaadiha role conflict, physical work environment represents the independent variables to look in that audit quality represented by six requirements are commitment accounting standards and audit and legislation prevailing procedures, and the discovery of errors and misrepresentations, the planning of the audit process, and assessing audit risk, And the guidance and supervision of the regulatory bodies and the quality of the auditor represent variable report of the study of the relationship and the effect of each variable of illustrations by the variables, is the research community in the Federal Office of Financial Supervision, while representing the research sample heads of regulatory bodies in all audit departments and all the productive and service sectors and commercial and government and private sectors to the Office of Financial Supervision Federal and in the province of Baghdad's (73) Chief of. The study included a major impact hypothesis dealt with and the link between the dimensions of the organizational work stress relationship (role conflict, and the physical work environment) and the requirements of quality auditing, and adopted Find statistic methods (the Spearman rank correlation coefficient, linear regression coefficient), Where results were extracted using a statistical program (SPSS) research found a set of the most important findings of the existence of a positive and strong correlation statistically significant moral high degree of pressure between each role conflict and physical pressure work environment with fundamental errors and misrepresentations discovery.