Abstract

The research aims to prepare and implement a unified audit report for sustainable development in Iraq, which includes points of imbalance and weakness in the activities of the state towards achieving the goals and dimensions of sustainable development and to know what is the sustainable development in the Supreme Audit Institutions. The research reached the most important conclusions: In Iraq from the preparation and submission of a unified report to achieve sustainable development in spite of the possibility of doing so, and the Federal Audit Bureau has indicators to assess the performance of public sector institutions and include within these indicators some indicators related to development And the need for the existence of indicators of sustainable development adopted by the Federal Audit Bureau in evaluating the performance of public sector institutions with activities affecting sustainable development.

DOI:10.52113/6/2018-8-2/83-98