Received: 11-03-2023        Revised: 14-03-2023         Accepted: 02-06-2023

Abstract: The current study aimed to identify the role of internal auditing in achieving organizational justice, and to achieve the goal of the study, the researcher used the descriptive analytical approach by applying the questionnaire tool after verifying its validity and reliability on the study sample, which consisted of (140) internal auditors working in the Securities Commission who were selected simple random method. After the responses of the study sample were analyzed on the study tool through the use of appropriate statistical analyzers. The results of the study proved that the total average of the role of internal audit in achieving organizational justice was (3.81), with a standard deviation of (1.09), The study recommended the need to develop the analytical thinking skill of the internal auditor through holding training programs to develop intellectual skills.