Abstract

In recent years, companies in advanced countries have shown an increasing interest in the internal audit profession. This interest is represented in many aspects. Of primary importance is a company’s interest in the independent administration of internal auditing and supporting it with all the needed materials, as well as human resources which is an important resource represented by intellectual capital with its capability to add value to companies to enable them to compete in all local and international fields. Therefore, this research attempted to study the importance of this resource for internal auditors in companies. The research concluded that the internal auditors in companies must be continuously concerned with developing their skills and technical experiences (the technical intellectual capital) in order to increase the efficiency and value of companies.

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