Assessment of the Procedures of the Performance Audit Department at the Iraqi Federal Board of Supreme Audit in Auditing the Sustainable Development Goals According to INTOSAI Standards

Abstract

This research aims to evaluate the procedures of the Federal Board of Supreme Audit in Iraq in the field of auditing the Sustainable Development Goals, in light of Iraq's commitments under the 2030 Agenda for Sustainable Development. An analytical approach was adopted, relying on studying a set of performance reports issued by the Board, analyzing their compatibility with INTOSAI and International Standards on Auditing, and comparing them with the experiences of some Arab and international audit bodies. The research concluded that the Board has made positive strides in incorporating the Sustainable Development Goals into its audit plans, and demonstrated diversity in the topics it audited. However, the Board did not address the audit of voluntary national reports in its work, and there were shortcomings in assessing the environmental and social impact of audit topics. The research also indicated insufficient linkage between audit results and relevant international agreements and standards. The research recommends that the Board of Supreme Audit adopt the INTOSAI ISAM initiative to audit the Sustainable Development Goals in the future in the Iraqi context.