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(The Role of Supreme Audit Institutions in Evaluating Public Policies According to (INTOSAI GUID 9020&5290) and its Impact on Dimensions of Sustainable Development- Applied research ) for the student Saif nidhal kadhem 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 evaluate public policies based on relevant INTOSAI publications, namely the Public Policy Evaluation Manual (9020) and the Guide to Monitoring the Development and Use of Key National Indicators (5290). It also sought to demonstrate the impact of the evaluation process on the dimensions of sustainable development. To achieve these objectives, the researcher utilized a set of tools, including the INTOSAI manuals (9020) and (5290), as well as analyzing a range of data, information, and indicators.
The study concluded that the Sectoral Performance Evaluation Indicators Manual adopted by the Federal Board of Supreme Audit did not include indicators for evaluating public policies. Furthermore, the updated Performance Evaluation Manual for Policies and Programs lacked sufficient guidance on procedures for evaluating public policies and government programs in accordance with relevant INTOSAI manuals, as it was designed primarily for performance monitoring.
