The Contribution of Strategic Auditing to Improving Organizational Performance An Exploratory Study in a Sample of Government Units in Nineveh Governorate

Abstract

The study aimed to identify the contribution of strategic auditing in improving organizational performance in government units within Nineveh Governorate. The study field covered organizations facing the research problem, including the main departments whose powers were transferred to Nineveh Governorate based on Article (45) of Law No. 21 of 2008 (amended) on governorates not organized into a region.

The study employed an exploratory approach, supported by statistical analysis, to collect and analyze the data. Advanced statistical techniques were utilized, such as Confirmatory Factor Analysis (CFA) to examine the relationship between variables and hypothesis testing through correlation and impact analysis, which helped determine the extent to which strategic auditing influences organizational performance.

The statistical results revealed significant and strong correlations between strategic auditing and organizational performance. The findings indicate that quality auditing and technology auditing were the most influential in improving performance. Additionally, directional control and administrative levels were identified as critical factors affecting organizational performance.