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 (Performance auditing under administrative decentralization and its impact on service quality-Applied research ) for the student Muataz Allawi Kadhim 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 analyze the role of performance auditing in improving the efficiency and effectiveness of services provided within decentralized administrative units, and to diagnose the availability of performance auditing capabilities and skills in local administrations under the decentralized administrative system. It also sought to determine the relationship between performance auditing and the quality of services provided to citizens, and to identify the most prominent challenges and obstacles facing the implementation of performance auditing within a decentralized environment.
The study concluded by proposing practical recommendations to enhance the integration between performance auditing and the principle of administrative decentralization, thereby contributing to improved service quality. Furthermore, the research presents a proposed framework (a guide for performance auditing under administrative decentralization and its practical application) based on auditing standards and indicators, aligned with the decentralized administrative environment in Iraq, and meeting the required academic and professional needs.
