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Strategic Audit in the Public Sector in Iraq | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 3, Issue 43, 2018, Pages 18-28 | ||
| Author | ||
| Bilal Amjad Mohammad Alsaegh | ||
| Abstract | ||
| The aim of the research is to define the nature of strategic auditing in the public sector as well as the reality of strategic plans and strategic audit in Iraq and to create the appropriate ground for its implementation. The research assumes that the level of adoption and application of strategic audit in Iraq is deficient, despite the need to adopt it significantly. Despite the adoption of Iraq's national development plans, but we noted the existence of many things and we have many of the observations in the opinion of the researcher must adopt those plans to the need for reforms. In conjunction with the adoption of strategic planning in the country, we have noted the response of the Federal Board of Supreme Audit to this development in the State Administration to introduce strategic auditing into its work. The prospects and areas of strategic audit in Iraq is that the concerned parties to establish an integrated system of strategic planning for the development of the country, and to unify the horizons of planning and indicators targeted to the national, sectoral and regional strategic development programs will allow the implementation of strategic audit along with the traditional financial audit and performance audit carried out by Federal Board of Supreme Audit. Thereby covering the whole cycle of using budget funds from planning to reaching final results. | ||
| Keywords | ||
| Strategic Audit; National Development Plan; public sector | ||
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