THE ROLE OF PERFORMANCE CONTROL IN EVALUATING THE EFFECTIVENESS OF GENERAL STRATEGIES

Abstract

The research aims to demonstrate the possibility of applying International Auditing Standard (9400) in the Iraqi environment. And to reveal the most important challenges facing auditors in evaluating the effectiveness of general strategies. And to discuss and analyze the role of performance auditing in producing the information necessary to evaluate strategic performance. The research relied on the descriptive approach in presenting its theoretical framework, and on the analytical approach in its practical aspect. The research reached a set of conclusions, the most important of which is the effective role of the supreme audit institutions in evaluating public policies due to the guarantees of independence surrounding their work and the knowledge necessary for the evaluation methodology. The evaluation of public policies also greatly exceeds the measurement achieved in performance auditing, with the possibility of applying International Auditing Standard (9400) in the Iraqi environment. The research also presented a set of recommendations, the most important of which is the necessity of adopting international standards in the auditing work related to evaluating strategic performance and public policies in coordination with the auditing institutions that are members of the INTOSAI organization, and finding sufficient legal legislation to support the role of the Federal Financial Supervision Bureau in economic and administrative reform.