A distinguished graduation research by accounting students at Ar-Rasheed Smart University examines the impact of organizational independence of internal auditing on operational efficiency.
university newsAs part of its ambitious academic mission and ongoing commitment to graduating accounting professionals equipped with analytical and critical thinking skills, Faculty of Finance and Business – Accounting Department (Arabic program) at Ar-Rasheed Smart University discussed, on Sunday, June 1, 2025, a distinguished graduation research titled: "Organizational Independence of Internal Auditing and Its Impact on Operational Efficiency," as part of the requirements for obtaining a bachelor’s degree for the academic year 1446 (2024–2025).








