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(Auditing according to INTOSAI Standard (1260) Communication with those charged with governance and its role in reducing administrative and financial violations-Applied Research ) for the student Raed Anad Juma 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 highlight the role of the external auditor in enhancing the effectiveness of governance by implementing INTOSAI Standard No. 1260 on communication with those charged with governance in the Baghdad Governorate Sewerage Directorate (the study sample), represented by the Board of Directors, the Audit Committee, and the Internal Audit. This is in the context of efforts to reduce administrative and financial violations therein.
The study concluded that the serious implementation of the governance communication standard, which includes effective communication with those charged with internal governance (the Board of Directors, the Audit Committee, and the Internal Audit), contributes significantly to raising the quality of external audit operations and enhances the auditor’s ability to communicate substantive observations to the responsible authorities.
