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The aim of the research is to test the impact of the professional competence of the internal auditor in improving the quality of accounting information (QAI). The research community consists of a group of Iraqi private banks listed in the Iraqi Stock Exchange, and the research sample includes accountants, internal auditors and internal audit managers, and for the purpose of data collection, the researcher prepared a questionnaire form, as (52) forms were distributed to the individuals of the research sample and (49) forms were recovered from them, and the form valid for analysis reached (44) forms. The data of which were analyzed using the statistical package (SPSS). The research reached conclusions, including the existence of a correlation and moral effect between the variables of the research, and among the recommendations made by the research directing banks’ attention to the need to continue holding conferences and seminars in coordination with the competent bodies and academics to develop the capabilities and capabilities of internal auditors in companies.

This research aims to identify the impact of the moral intelligence of the worker in its dimensions (sympathy, conscience, self-censorship) in enhancing the organizational prowess in its dimensions represented by (exploring opportunities, exploiting opportunities, flexibility at work) in the Kufa cement factory, as the research problem lies in the extent of interest. In addition to the relationship between them, the importance of research is highlighted in diagnosing the impact of moral intelligence of the worker in its dimensions in enhancing organizational skill in its dimensions, and in order to achieve the goal of the research, a sample of workers in the Kufa cement plant was selected and the researcher relied on the questionnaire as a tool to collect the necessary data and in order to complete the research and achieve the objectives it seeks, (144) questionnaires were distributed, the researcher obtained (140) a questionnaire valid for statistical analysis, and the research included two hypotheses, the statistical program (SPSS v. 23) was used, and the research reached a set of conclusions. The ingenuity generally represents the extent of control and effectiveness of smart organizations in their development process in order to reach advanced ranks of advancement and progress, with a basic ability that requires exploration and exploitation of available opportunities and work to reduce difficulties, threats and disposal Ones at work.

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