In the presence of the President of the University of Baghdad, Professor Dr. Bahaa Ibrahim Insaf, the Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research entitled (Audit of Pharmaceutical Contracts (Marketing and Franchise Agreements) and Their Impact on Accountability and Sustainable Development-An Applied Research) by the student Shihab Ahmed Khaled to obtain a certificate of Chartered accounting, which is the highest professional certificate in the field of specialization. Its holder enjoys all the rights and privileges of a doctorate degree. The discussion committee consisted of Professor Dr. Thaer Sabri Mahmoud as Chairman, Assistant Professor Dr. Hakim Hamoud Fleih in the College of Administration and Economics, University of Baghdad as a member, and the legal accountant Dr. Muhammad Falah Hassan in the Federal Financial Supervision Bureau as a member, and the legal accountant, Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, Dean of the Higher Institute for Accounting and Financial Studies at the University of Baghdad as a member and supervisor.
The research aimed to shed light on the importance of auditing drug marketing contracts and franchise contracts and the impact of contract audit results on the principle of accountability and achieving sustainable development goals, preparing an audit program for drug marketing contracts and franchise contracts for private factories and applying it to the research sample, and clarifying the relationship between auditing drug contracts (marketing and franchise) and the principle of accountability and sustainable development. The researcher recommended that there be no special instructions for contracting procedures and implementing marketing contracts for private scientific warehouses and offices and franchise contracts for private factories, similar to the Ministry of Health equipment contracts, which are subject to the instructions for implementing government contracts No. (2) of 2014.
