{"id":8898,"date":"2026-03-01T11:33:30","date_gmt":"2026-03-01T08:33:30","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898"},"modified":"2026-05-04T11:49:27","modified_gmt":"2026-05-04T08:49:27","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-auditing-the-management-of-public-assets-in-accordance-with-the-intosai","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3><span style=\"font-size: 18px; font-family: Georgia, serif; color: #3366ff;\">Institute media<\/span><\/h3>\n<h3><span style=\"font-size: 17px; font-family: Georgia, serif; color: #000000;\">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.<\/span><\/h3>\n<h3><span style=\"font-size: 17px; font-family: Georgia, serif; color: #000000;\">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.<\/span><\/h3>\n<h3><\/h3>\n<h3><span style=\"font-size: 17px; font-family: Georgia, serif; color: #000000;\">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&#8217;s ability to effectively utilize its resources<\/span><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;8903&#8243; img_size=&#8221;large&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":8901,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[68,69,1],"tags":[],"class_list":["post-8898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2026","category-news-2026","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-01T08:33:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-04T08:49:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"399\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"pgiafs\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"pgiafs\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#primaryimage\"},\"image\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#primaryimage\"},\"thumbnailUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg\",\"datePublished\":\"2026-03-01T08:33:30+00:00\",\"dateModified\":\"2026-05-04T08:49:27+00:00\",\"author\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99\"},\"breadcrumb\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#primaryimage\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg\",\"contentUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg\",\"width\":600,\"height\":399},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99\",\"name\":\"pgiafs\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g\",\"caption\":\"pgiafs\"},\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=38\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2026-03-01T08:33:30+00:00","article_modified_time":"2026-05-04T08:49:27+00:00","og_image":[{"width":600,"height":399,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg","type":"image\/jpeg"}],"author":"pgiafs","twitter_card":"summary_large_image","twitter_misc":{"Written by":"pgiafs","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898","name":"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg","datePublished":"2026-03-01T08:33:30+00:00","dateModified":"2026-05-04T08:49:27+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2026\/05\/\u0645\u0648\u0642\u0639-1-2.jpg","width":600,"height":399},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8898#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies Discusses Auditing the Management of Public Assets in Accordance with the INTOSAI"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/bd3e92c4b13ec737ffca8c799a069b99","name":"pgiafs","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e9421d47eacfdff5c9f5af84c199bed8128a6184b7ba02c304e5882c44d95952?s=96&d=mm&r=g","caption":"pgiafs"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=38"}]}},"modified_by":"pgiafs","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/8898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8898"}],"version-history":[{"count":3,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/8898\/revisions"}],"predecessor-version":[{"id":8902,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/8898\/revisions\/8902"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/8901"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}