The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The role of external auditing in evaluating the performance of Specialized Banks in implementing the initiative of the Central Bank of Iraq and its impact on achieving its objectives) for the student Sulaiman Adel Ismail 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 highlight the role of external audit in evaluating the performance of specialized Iraqi banks, and to shed light on ANTOSAI standards and international auditing standards, as well as local standards regarding the subject of the research and performance evaluation indicators for banking activity. The research sample included the two banks (industrial and agricultural).
The study reached to increase in the effectiveness of credit activity in the banks in the research sample (industrial, agricultural) at a high level and is gradually increasing, especially with regard to loans from the Central Bank of Iraq initiative, as a result of increased support, increased sources of external financing, and expansion of their activities, thus achieving their general objectives.
