The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Evaluating the performance of disaster recovery in applying the Intosai guideline (5330) for disasters recovering efforts-Applied Research in concerns authorities of disaster recovering”) for the student Muhammed Aboosh Sultan 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 evaluate the performance of government agencies that managed the ISIS terrorist gangs’ occupation of Nineveh Governorate through the application of the INTOSAI 5330 guide, and to determine the extent of the potential provided by its application in terms of performance improvements, which may include facilitating documentation and tracking results, improving reporting and exchanging information between the concerned parties, in addition to improving recovery processes. The application also contributes to enhancing and improving the subsequent audit process.
The study concluded that there was no prior planning for such an event by the Ministry of Finance, the Ministry of Migration and Displacement, the Martyrs Foundation and the Reconstruction Fund, and that what was accomplished during the presence of ISIS lacked a lot of successful management, and that the work requires greater accuracy and flexible and careful handling.
