Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The impact of performance auditing pursuant to the evaluation performance programs and policies guide in improving the health insurance service- suggested model of an applied research in the Iraqi general insurance company) for the student Salam Bahlool Mohaisen to obtain a higher diploma equivalent to a master’s degree in insurance and grants its holder All rights and privileges of a master’s degree.
The study aimed to demonstrate the impact that the Federal Office of Financial Supervision, through the process of auditing the performance of entities subject to its audit, has in improving the performance of these entities, especially if the method of performance auditing is one of the newly applied methods and compatible with the standards issued by the International Organization for Financial Oversight and Accounting Institutions (INTOSAI). It is represented by the performance audit method according to the Performance Evaluation Guide for Programs and Policies issued by the Federal Office of Financial Supervision.
The study concluded that it is necessary to issue health insurance documents to all forms of the private sector (companies, factories, private banks) and the necessity of conducting individual health insurance for citizens after this service is announced and promoted.