This research focus on the interactive impact of the big data environment on the  relation  between the integration of intrinsic and extrinsic audit and the existence of financial reports, the problem of the research is that the accuracy of financial reports is a significant factor incentive for investors, which reflects positively on the national economy, and is affected by the style of presentation of data and the extent of transparency in reflecting the company's financial situation, both internal and external auditors play a critical function in enhancing the integrity of financial services reports through the application of standards and control procedures, however, the big data environment, with its increasing size and constant change in data, may affect the role of auditing either positively or negatively.

The researcher used a questionnaire as a tool To collect data to achieve its goal consisting of (300) questionnaire forms distributed to a sample consisting of (auditors, audit managers, auditors, academic accountants) including Iraqi companies listed on the Iraq Stock Exchange and employees of accounting and auditing offices, (290) valid questionnaires were recovered for analysis, and the results were used for statistical analysis hypothesis tests were conducted using the program and appropriate statistical methods, the researcher has found that the integration of internal audit and external audit under the big data environment positively affects the quality of financial reports.

Big data, internal audit, external audit

Attaf, W. F. and A. Bensbahou (2025). "The Impact of Risk-Based Internal Audit Approach on Improving Risk Management Processes: A Field Study in Yemeni Islamic Banks (Aden)." Journal of Management World 2025(1): 180-190.

Aluvala, B. L. (2024). Internal Audit Independence and Internal Audit Effectiveness in Public Technical and Vocational Education and Training Institutions in Western Region, Kenya.

Abass, Z. K., et al. (2023). "Integration between cobit and coso for internal control and its reflection on auditing risk with corporate governance as the mediating variable." International Journal of Economics and Finance Studies 15(2): 40-58

Abass, Z. K., et al. (2023). "Integration between cobit and coso for internal control and its reflection on auditing risk with corporate governance as the mediating variable." International Journal of Economics and Finance Studies 15(2): 40-58

Ampatzidis, D. (2021). "Big Data usage in the Maritime industry: A Qualitative Study for the use of Port State Control (PSC) inspection data by shipping professionals."

Benjamin, L. B., et al. (2024). Leveraging data analytics for informed product development from conception to launch.GSC Advanced Research and Reviews, 19(2): 230-248.

Boulhaga, M., et al. (2023). "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality." Corporate Social Responsibility and Environmental Management 30(1): 134-145.

De Santis, F. and G. D’Onza (2021). "Big data and data analytics in auditing: in search of legitimacy." Meditari Accountancy Research 29(5): 1088-1112.

Ebirim, W., et al. (2024). "Project management strategies for accelerating energy efficiency in hvac systems amidst climate change." International Journal of Management & Entrepreneurship Research 6(3): 512-525

Efe, A. (2025). "A guidance and assurance-based interpretation of the internal auditing profession from a prophetic perspective." *Denetişim*, (32), 173-188.

Igbinenikaro, E. and O. Adewusi (2024). "Policy recommendations for integrating artificial intelligence into global trade agreements." International Journal of Engineering Research Updates 6(01): 001-010

Imoniana, J. O., et al. (2023). "Impact of technological advancements on auditing of financial statements."

Mauliani, E., et al. (2025). "Basic Auditing." Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan 6(2): 11-11.

Mohammed, P. R. and G. O. Mahmood (2023). "Activating The Role of External Auditing of Big Data and Its Reflection on Economic Decision-Making An Analytical Study of Auditors' Offices and Companies Operating in the Kurdistan Region–Iraq." Journal of Harbin Engineering University 44(5).

Nurhaliza, D. and C. Kuntadi (2025). "The Influence of Auditor Experience, Management Support and Internal Control Effectiveness on the Effectiveness of the Internal Audit Function." MESARI (Management, Economics, Accounting, and Business Research Innovations) 1(1): 1-9.

Nwaimo, C. S., et al. (2024). "Evaluating the role of big data analytics in enhancing accuracy and efficiency in accounting: A critical review." Finance & Accounting Research Journal 6(6): 877-892.

Nyamwaya, W. M. and D. Minja (2025). "Risk management policy implementation and performance of quality infrastructure in selected state corporations in Kenya." International Academic Journal of Arts and Humanities 2(1): 115-138.

Nyoni, R. "Harnessing Data Analytics for Predictive Insights: Advancing Decision-Making with Big Data Innovations."

Oko-Odion, C. and O. R. Udoh (2024). Leveraging technology in internal audit processes for streamlined management and risk oversight.

Olaiya, O. P., et al. (2024). "The impact of big data analytics on financial risk management." International Journal of Scientific Research and Analysis 12(2): 1313-1325

Pramukti, A. (2024). "Internal Audit versus External Audit: A Qualitative Perspective." Golden Ratio of Auditing Research 4(2): 78-88.

Renaldo, N. and T. Sevendy (2023). "Development of intermediate accounting teaching materials: financial accounting and accounting standards." Reflection: Education and Pedagogical Insights 1(1): 1-12

Robert, C. H., et al. (2023). Analysis for financial management, McGraw-Hill Education.

Saleh, I., et al. (2022). "Big Data analytics and financial reporting quality: qualitative evidence from Canada." Journal of Financial Reporting and Accounting 21(1): 83-104.

Sanusi, Z. M., et al. (2023). "A review and evolution of digital audit on auditor performance." *IPN Journal of Research and Practice in Public Sector Accounting and Management*, 12(1), 147-169.

Scott, A. O., et al. (2024). "Effective credit risk mitigation strategies: Solutions for reducing exposure in financial institutions." Magna Scientia Advanced Research and Reviews 11(1): 198-211

Senan, N. A. M. (2024). The Moderating Role of Corporate Governance on the Associations of Internal Audit and Its Quality with the Financial Reporting Quality: The Case of Yemeni Banks. Journal of Risk and Financial Management 17(3): 124.

Suzuki, K. and T. Takada (2024). "Audit quality and engagement partner busyness: The role of internal resource allocation." Journal of Business Finance & Accounting 51(5-6): 1046-1083

Tague, N. R. (2023). The quality toolbox, Quality Press.

Tümmler, M. and R. Quick (2025). "How to detect fraud in an audit: a systematic review of experimental literature." Management Review Quarterly: 1-46.

Badawi, Badr (2022). "The interactive impact of the quality of external audit and the effectiveness of the Audit Committee on the quality of financial reports: an applied study on non-financial companies listed on the Egyptian Stock Exchange." Journal of contemporary business studies, 8(13), 155-186.