Institute media
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 Auditing In Strengthening Sovereign Funds And Its Impact On Sustainable Performance-Applied Research)) for the student Aqeel Nadheer Tarrad 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 cognitive framework of the concept of sovereign wealth funds, their importance and types, and to identify the importance and impact of sustainability and its three dimensions (environmental, economic and social) on the performance of the Iraq Fund for Foreign Development, in addition to explaining the concept of auditing, its importance and its effects in enhancing the quality of financial and non-financial data, and then preparing a proposed audit program according to the dimensions of sustainable development (economic, social and environmental), and applying the proposed program to the research sample represented by the Iraqi Fund for Foreign Development.
The study concluded that the current law governing the work of the fund does not keep pace with the changes occurring in the surrounding environment.
