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 Management of Public Assets in Accordance with the INTOSAI Guidelines (GUID 5260) and Its Role in Achieving Sustainable Development-Applied Research) for the studentAhmed Khaled Ali 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 define public assets, their management, and the INTOSAI Guide (GUID5260) (Good Governance of Public Assets) and its connection to sustainable development. It also examined the current state of public asset management auditing within the Baghdad Municipality, reviewing relevant laws, regulations, and decisions, and highlighting key observations from the Federal Board of Supreme Audit regarding the auditing of public asset management at the Baghdad Municipality.
The study concluded that adopting the INTOSAI Guide (GUID5260) (Good Governance of Public Assets) contributes to auditing public asset management within the Baghdad Municipality and achieving sustainable development. Furthermore, the study identified the absence of strategic property management planning aligned with sustainable development requirements, which limits the Municipality’s ability to effectively utilize its resources
