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(Environmental Auditing in Accordance with INTOSAI 5200 Guidelines and its Impact on Reducing Non-Ionizing Radiation from Communication Systems – Applied Research) for the student Basem fadhel kdher 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.
This study aimed to identify the knowledge bases of environmental auditing according to INTOSAI Standard 5200 and environmental auditing in general. It also aimed to highlight communication systems and the non-ionizing electromagnetic radiation they emit, their potential environmental impacts, and to develop an audit program in accordance with INTOSAI Standard 5200 and environmental laws and regulations to mitigate the potential environmental effects of this radiation.
The study concluded that there is a lack of coordination between the Ministry of Environment and the Communications and Media Commission regarding the granting of environmental approvals and the monitoring of communication systems. Furthermore, it found that several communication systems belonging to major telecommunications companies operating in Iraq (Al-Khadim Company, Asiacell, and Korek) are operating without obtaining the required environmental approvals.
