دور قياس أداء الأجهزة العليا للرقابة المالية و المحاسبة في تحقيق الهدف 16 من أهداف التنمية المستدامة
Other Title(s)
The role of supreme audit institutions performance measurement in achieving sustainable development goal no.16
Joint Authors
الجنابي، عامر محمد سلمان
أزهر محمد عبد
Issue
Vol. 13, Issue 1 (30 Jun. 2021), pp.118-145, 28 p.
Publisher
Publication Date
2021-06-30
Country of Publication
Iraq
No. of Pages
28
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The objective of the research is to highlight the role of measuring performance in achieving the objective of sustainable development (the establishment of effective, transparent and accountable institutions at all levels) through the application of the performance measurement framework of the Supreme Audit Institutions of the Supreme Organization of Supreme Audit Institutions and accounting (2016) on the research sample (Federal Board of supreme Audit in the Republic of Iraq) and the research reached a set of conclusions and recommendations.
The most important conclusions are the lack of criteria for evaluating the performance of the departments and departments of the SAI, as well as the failure of the Supreme Audit Institutions of Iraq (represented by the Federal Board of supreme Audit) the process of self-assessment of its performance because there is no legal legislation confirms this as well as the ence of a constitutional text refers to another regulatory body concerned with the evaluation The most important recommendations are the adoption of the framework criteria for measuring the performance of the SAIs in evaluating the performance of the departments and sections of the Bureau as well as supporting the legislative authority of the Office permanently as an auditing institution.
To be able to carry out their tasks in a sustainable manne.
American Psychological Association (APA)
أزهر محمد عبد والجنابي، عامر محمد سلمان. 2021. دور قياس أداء الأجهزة العليا للرقابة المالية و المحاسبة في تحقيق الهدف 16 من أهداف التنمية المستدامة. مج. 13، ع. 1، ص ص. 118-145.
https://search.emarefa.net/detail/BIM-1270073
Modern Language Association (MLA)
أزهر محمد عبد والجنابي، عامر محمد سلمان. دور قياس أداء الأجهزة العليا للرقابة المالية و المحاسبة في تحقيق الهدف 16 من أهداف التنمية المستدامة. مج. 13، ع. 1 (2021)، ص ص. 118-145.
https://search.emarefa.net/detail/BIM-1270073
American Medical Association (AMA)
أزهر محمد عبد والجنابي، عامر محمد سلمان. دور قياس أداء الأجهزة العليا للرقابة المالية و المحاسبة في تحقيق الهدف 16 من أهداف التنمية المستدامة. . 2021. مج. 13، ع. 1، ص ص. 118-145.
https://search.emarefa.net/detail/BIM-1270073
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1270073