The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Evaluating the Requirments for Implementing the International Standard (ISO22301;2019) for the Business Continuitiy Management system in the general Tax Authority ) for the student Rasha Kareem Jasim to obtain a higher diploma equivalent to a master’s degree in banks and grants its holder All rights and privileges of a master’s degree.
The study aimed to evaluate the level of application of the requirements of the international standard (ISO 22301:2019) for the business continuity management system to determine the level or degree of application and documentation by the General Tax Authority of the international standard (ISO 22301:2019), and to measure the gap between the actual reality and what it should be according to the requirements Specification.
The study concluded that the level of application and actual documentation of the international standard is close to the weight of a partial, undocumented implementer with an application rate of (18%), which means that the size of the gap reached (82%).
