A PROPOSED MODEL FOR AUDITING THE PRINCIPLES OF THE INSTITUTIONAL DIMENSION AND ITS ROLE IN IMPROVING THE SUSTAINABLE PERFORMANCE OF ECONOMIC UNITS IN THE PUBLIC SECTOR
The research aims to improve and evaluate the programs and indicators of economic units in general and the government sector in particular in Iraq that are used in evaluating the performance of economic units towards proposing a model for auditing the principles of the institutional dimension in order to contribute to the development and evaluation of the sustainable performance of economic units in Iraq. The inductive approach was also adopted in applying the proposed model to the Baghdad Directorate of Education, Rusafa Third, to reach results that can be generalized to all economic units. The research reached a set of conclusions, the most important of which is the absence of an audit program in the Internal Audit Department in the Third Rusafa Directorate and its formations , containing audit procedures for each A principle of the institutional dimension, and therefore there was no clear role for the internal audit in submitting periodic reports to the senior management about the defects and weaknesses in the performance of the departments at the Rusafa Third Education Directorate. A number of recommendations were also made, the most important of which is the necessity of having an audit program for the General Directorate to ensure the achievement of the principles of the institutional dimension to show the extent of the Directorate's commitment to preparing periodic reports to audit the principles in the Directorate's internal audit departments. And the need for the regulatory authorities in Iraq to adopt the proposed audit program and apply it to economic units. The Rusafa Third Education Directorate must also improve and develop its sustainable performance in order to ensure the availability of the service provided by the Directorate to citizens.
---