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(Proposed program for auditing the Reconstruction Fund for areas affected by terrorist operations according to the INTOSAI (3000) standard and its impact on sustainable development) for the student Saba Mohammed Hamza 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 demonstrate the role of auditing the performance of the Reconstruction Fund for Areas Affected by Terrorist Operations according to the INTOSAI Standard on Performance Auditing, and to demonstrate this on sustainable development, as well as to demonstrate the role of auditing procedures for this fund according to the INTOSAI Standard (3000) and the standards and guidelines referred to in this standard in achieving sustainable development goals. The researcher used a set of tools to achieve the research objectives, which were represented by collecting and analyzing data, and analyzing the financial statements of the Reconstruction Fund for Affected Areas.
The study concluded that there is compatibility between the objectives of the Reconstruction Fund for Affected Areas and the Sustainable Development Goals. The research also showed that there are shortcomings in the procedures for auditing the performance of this fund by the supervisory bodies responsible for auditing it. These activities are classified within the environmental and sustainability goals to achieve Goal (11) in making cities and human settlements inclusive, safe, resilient and sustainable.
