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 (Logistics Auditing in Accordance with International Auditing Standards and its Impact on the Performance of Economic Entities-Applied Research) for the student Mouad abd alkadhem abbas 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 define logistics activities and their importance in economic units, explain the process of auditing logistics activities according to international auditing standards, identify and assess the risks associated with these activities and their potential impact on core operations, and develop and implement a specialized program for auditing logistics activities. To achieve these objectives, the study focused on economic units operating in the industrial sector.
The study concluded that logistics auditing is a vital tool for enhancing the performance of economic units. It goes beyond simply evaluating processes, focusing instead on improving resource utilization and reducing operational costs by identifying weaknesses and developing effective strategies to address them.
