Author(s): Mohamed Abd Alhassan Mohammed, Maytham Abdulridha Kareem, Aqeel Salim Mohameed
The operational audit is the most important as it contributes to building a competitive advantage for any unit, by providing more information that helps the administration in judging the quality of operations and enabling them to make the necessary improvements. The operational audit is a tool to provide comprehensive control over all areas of performance in the economic unit, and aims to assist the administration in making sure that the goals it set have been accomplished with the required level of quality and performance, with minimal effort, and time, and with the use of the least resources. Pearson correlation coefficient was used to test the hypothesis of the existence of a relationship between operational audit and evaluation of financial and non-financial performance. The results indicated that the value of the significance level is 0.000 which is less than 0.050, and the correlation coefficient value is 0.789, which indicates a strong positive relationship, that is, a positive role with Statistical significance for the application of operational audit in assessing the financial and non-financial performance of Iraqi government banks, the case of Wasit Governorate