إعادة هندسة التدقيق الخارجي وفقا لمتطلبات التدقيق الاستراتيجي و انعكاسه على أداء الوحدات الحكومية

الملخص EN

The interest in the performance of government units has gradually led to more dependence on external auditing, and the constant pressure towards re-designing new evaluation strategies at the global level has led to the entrance to the strategic audit as a mechanism to improve accountability and oversight of these units to support their overall performance and gain public confidence.

As the nature of strategic auditing crystallized through the holistic and integrated approach to auditing, focusing on confirming the harmony between the unit's operations and its strategic goals, and measuring them in a phased manner towards adding value, and expanding the base of predicting the unit's ability to achieve its goals.

As the strategic auditor plays the role of a researcher who intends to access expanded data on the unit dependent on the methods Quantity is mainly for showing value systems.

On the theoretical side, the research dealt with the intellectual approaches to government auditing, while touching on the common aspects between the concept of re-engineering and the strategic approach to auditing towards improving the performance of government units.

The research also included, in its practical aspect, an analytical study based on the official statistical reports of the Iraqi Ministry of Health and Environment for three years (2016-2018) to prove the hypotheses and extract the important results and recommendations.