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 the Performance of Telecommunications Activities According to the INTOSAI Sustainable Development Initiative Model ISAM to Enhance Global Partnerships-Applied research”) for the student ahmed hatem dyab 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 audit the performance of the telecommunications sector according to the INTOSAI Sustainable Development Initiative (ISAM) model and to demonstrate its impact on monitoring and measuring progress towards achieving Sustainable Development Goal 17: “Strengthen and revitalize the global partnership for sustainable development.”
The study concluded that it is necessary to implement audit procedures according to the INTOSAI Sustainable Development Initiative (ISAM) model. It also involved studying and analyzing a set of indicators related to the audit. The research sample consisted of the General Company for Communications and Informatics, as it is responsible for providing telecommunications and information technology services, for the period 2018–2022.v
