The Reality of Environmental Oversight in Federal Board Of Supreme Audit and environmental audit procedures in accordance with INTOSAI standards in a manner consistent with the Iraqi reality

Abstract

The objective of the research is to show the extent to which the National Audit Office follows the INTOSAI standards for environmental auditing and the extent of the moral impact of the application of INTOSAI standards in the National Audit Office by studying and analyzing the role of INTOSAI standards in enhancing environmental audits and their application to the  Badoush cement plant by the NAO, and showing how these standards provide a standard framework that auditors can use to assess the environmental impact of institutions and projects, and how to focus on the application of INTOSAI standards on a large   scale.By the National Audit Office on Badoush Cement Plant Expansion.

The research reached a set of important results as follows:

It should be emphasized that the use of INTOSAI standards plays an important role in enhancing the quality of environmental performance reports. These standards provide a unified framework for environmental assessment and auditing, making it easy to measure and compare environmental performance over time and between units by the National Audit Office. These environmental reports can have a significant impact on improving the performance of industrial units and institutions in general.

The conclusions of the research indicate that the  National Audit Office should expedite the implementation of these standards as it is considered the leader in the field of environmental auditing, as well as oblige the units to  apply accounting for environmental performance in order to make the environmental audit process easier for auditors, as well as the importance of preparing guidelines and providing guidelines that serve as a reference for auditors.