Abstract

The aim of the research is to identify the nature of sustainable development and the process of auditing and control the performance of the public institutions and the auditing and control standards that Addressed with the subject. It also aims to apply the process of auditing and control the performance on the research sample to achieve sustainable development by measuring the impact of the activities of municipal institutions on the dimensions and objectives of sustainable development. The research reached the most important conclusions are the failure of the internal auditor and the external auditor of municipal institutions to activate the auditing and control of performance on municipal activities to achieve sustainable development. and the weakness of municipal institutions in preparing and implementing a plan to collect their annual revenues And the impact of the negative impact on the per capita (urban population) that can be obtained as a result of the translation of revenue amounts in service projects of public benefit. and the research reached the most important recommendations, namely, the activation of the audit and control performance on the activities of municipalities by the internal auditor and external to achieve sustainable development , And activate the process of preparing and implementing annual plans in municipal institutions to collect revenues and translate them into service projects of public utility.

DOI:10.52113/6/2018-8-1/111 – 123 .