Effect of using creative thinking skills on the work of the internal auditor

This research aims to identify the effect of using creative thinking skills in the work of the internal auditor and the ability of the internal auditors to enhance the informational content through their use of creativity skills in their work to increase the quality of their audit. The statistical program (SPSS) and the Likert scale to measure and analyze the questionnaire were used in testing and analyzing the hypotheses of the study, and the research reached several conclusions, the most important of which is that the development of the skills of internal auditors contributes to the promotion of the auditing profession and the increase in quality. Creative thinking in their work, through the effective application of creative ideas, motivating and adopting creative ideas issued by workers or beneficiaries in order to increase performance rates with more and higher development. The research came out with several recommendations, the most important of which is the establishment of workshops or training courses for auditors that focus on how to activate creative thinking skills and pay attention to the continuous updating and renewal of the systems and methods used, creating a cultural and organizational environment that encourages creativity and innovation and accepts and seeks change.