Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern administrative trends.   Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics.   Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample.   Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC).   Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard.   Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.

Purpose: This research aims to Identify role of the Board of Supreme Audit has a significant role in achieving the dimensions of sustainable development (SD).   Theoretical framework: The research provides a conceptual framework for SD, its objectives and dimensions. It probes the role of supreme audit institution (SAI) in achieving the goals of SD.   Design/methodology/approach: The study examined the perceptions of 100 participants affiliated to the institution of financial supervision, department of technical studies and research. we are hypothesized that the SAI has an interest in SD, and that this interest is reflected in the quality of auditing performance. we are used Z-TEST to test the significance of the association hypotheses between the interest of SAI in economic, social and SD and the quality of the control audit performance.   Findings: The study found that the most supreme audit achieved the completion of the tasks entrusted with high levels of quality in performance. Results also showed that there is a statistically significant correlation between the SAI interest in sustainable economic, social and environmental development (SED) and the quality of auditing performance.   Research, Practical & Social implications: The interest of SAI in sustainable economic, SED on the quality of auditing performance.   Originality/value: the Originality of value in the article by the role of audit quality (AQ) over the organizing relationships, dividing work according to terms of reference, providing the necessary resources, and exerting the necessary professional care.

Purpose: The purpose of this article is to design a COVID-19 audit program for the Iraqi Ministry of Health and its affiliated health institutions, by emphasize the significance of environmental auditing in economic units and its role in attaining sustainable development.   Theoretical framework:  To achieve the goals of the unit with the greatest possible percentage of economic and environmental benefits, development, and sustainable growth environmentally and socially, rather than the current situation of unplanned and undistinguished growth, the research seeks to encourage economic units to link project development with environmental protection together with one activity.   Design/methodology/approach: The study sample included workers in the health sector in the Iraqi Ministry of Health, who numbered 200 employees during the period between 2020-2021, and the study relied on the content analysis method and the checklist to test and implement the proposed program.   Findings:  The study find that economic units increase their interest in environmental auditing in order to protect the environment and achieve sustainable development goals, as well as reconsider current growth measures, and that all of these changes have a significant impact on environmental quality.   Research, Practical & Social implications:  Researchers in the social, economic, and environmental fields should consider the importance of a sustainable environment by linking parameters. It is a good time to educate people about global health and a green sustainable environment.   Originality/value: This is the first study to examine the relationship between environmental auditing and COVID-19 at the level of Iraq in particular and the entire world.