The Extent to Which the Federal Audit Bureau Fulfills the Requirements of the Quality of the Performance Control Reports According To the INTOSAI 3000 Standard

Abstract

The research aims at showing the extent to which the Federal Financial Supervisory Bureau fulfills the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, which is related to the process of monitoring the performance and quality of reports issued by it as the highest supervisory body in Iraq.The practical aspect of the analysis and presentation of the results of the survey questionnaire, which was prepared to determine the extent to which the Supreme Audit Institutions (SAI) meets the requirements of the standard related to the quality control of the control process and the integrity of its outputs, which is the performance control reports. The researcher reached a number of conclusions, the most important of which is the obligation of the Federal Financial Supervisory Bureau to meet the requirements of the INTOSAI 3000 standard to a certain extent, which is reflected in the performance of the process of monitoring the performance and quality of reports, lack of cadres and the lack of availability of various competencies and qualifications of the staff of the quality control department such as doctors, engineers, chemists, physicist and other specialities.The most important recommendations were the need to fulfill the requirements of the quality of performance monitoring reports for the INTOSAI 3000 standard because they are of direct importance in the implementation of the performance control process and the quality of the work performed by the SAI.In order to strengthen the monitoring process, the SAI should complete and issue reports on performance monitoring as soon as possible, for its importance in making corrective decisions and addressing the problems and weaknesses of the activities and programs of the audited entities and not lose its importance and its advantage in a timely manner