The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Auditing infrastructure projects and their role in achieving sustainable development goals and their impact on evaluating the performance of local administrations-Applied research ) for the student Kareem Hatem Mohsen to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to clarify the role of the Supreme Audit Institutions in the process of auditing infrastructure projects, and to implement the objectives of the indicators of the Sustainable Development Goals (sixth and seventh) related to those projects and some indicators for evaluating the performance of investment projects, to determine the extent to which these projects contribute to achieving the two goals of sustainable development.
The study concluded that there is no interest from the governorate in sustainable development and its goals, and there is no follow-up by the Ministry of Planning in the governorate regarding that. The researcher noted that although there is a performance evaluation department within the governorate, it did not conduct evaluations of the effectiveness and efficiency of the performance of infrastructure projects related to those goals.
