The Impact of The Quality of Accounting Auditing on Enhancing The Competitive Advantage (A field study for the Diyala Municipalities Directorate)

الملخص

The purpose of this study was to clarify the concept of accounting audit
and its impact, as well as to understand the basis on which accounting
audits are constructed and their relevance. The study followed a
descriptive analysis approach. The researcher distributed the
questionnaires to the study sample, 220 were distributed and 212 were
collected. The researcher then entered the data using sps and extracted
the data. The results of the study indicateda moderate relationship
between the level of performance and competitive a The study also
confirmed that there is a significant effect between the overall level of
performance and competitive advantage of the establishments. The
results of this study also confirmed the existence of a significant effect
between overall performance level and competitive advantage. standards
on overall competitive advantage. The study also recommended that
municipalities in the province of Diyala enter into providing alternative
services to their citizens in order to increase their level of competition and
competitiveness compared to other municipalities, noting that the decision
to do so is mostly central. It also recommends paying attention to
customer relationship management, considering customer relationship
management and achieving customer satisfaction as important entry
points to support the competitive situation of the General Directorate of
.Diyala Municipality