Auditing strategic performance and measuring the extent of its application in Iraq - an exploratory study of the opinions of a sample of auditors regarding financial control debts
Keywords:
Strategic performance auditAbstract
The research aims to study the strategic audit where its concept, importance,
steps and stages implement in economic units to be work guide to auditors, and
explain measurement range its application in Iraqi audit offices and disclosure
about its results in annual reports about activities of economic units so that
realizing its dissertation and aims .
The research boil down some importance conclusions such as the strategic audit
more chiming with requirements modern business environment because it look
to economic unit according to total view through providing the management to
total report of strategic stand in framework of decisions making through
describing how framing the aims and strategies and policies, and its implement,
evaluation and controlling. In the practical side, the conclusions such as the
necessary requirements for implement the strategic audit available in Iraqi audit
offices, but don’t disclosure about its results in annual reports because the
disclosure the results of strategic audit don’t consider bullying order from
auditors. The research boil down some importance recommendation for certain
the importance of strategic audit in realizing the dissertation and aims of
economic units consisting with modern business environment changes .
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