The Effect of Audit Rotation on the Audit Quality: Empirical Study on Iraq

Mohaisen, Hussein Ali; Ali, Khalid Sabah; Ibrahem, Affaq Thanoon

doi:10.36478/jeasci.2019.4553.4558

Cited by 1 publication

(1 citation statement)

References 27 publications

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“…❖ the effectiveness of the programs performed by that institution to strengthen the organization and make the necessary improvements to achieve its goals. Performance auditing works to rationalize the human energy in the organization in the future by highlighting the successful elements and working on their development, as well as unproductive parts that need to be dispensed with or try to fix them to increase efficiency (Mohaisen et al, 2019). The performance audit process occupies the most significant importance in the work of the various units.…”

Section: -4 Performance Auditing Sustainablementioning

confidence: 99%

Auditing Sustainable Performance Using the Sustainable Value-Added Model: Applied to Banks Registered in the Stock Exchange

Mohaisen

Ibrahem

Hameed

2023

Tikrit J. Admin. Econ. Sci.

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Sustainability topics receive more attention, especially in the current era of globalization and rapid environmental changes and the effects of these changes on various business sectors and the need for these sectors to evaluate their performance on a continuous basis and achieve the desire of stakeholders. Whether internal or external, maximize their value achieved and improve their image towards their interest in sustainable development. The research aims at auditing the sustainable performance of the banking sector using one of the performance assessments means, a Sustainable Value-Added approach on a sample of banks listed in the stock market. Which disclose sustainability data in their announced reports and measure their efficiency for the three dimensions of sustainability (economic, social and environmental). The researchers reached at a number of conclusions, the most important of which was that all banks under discussion achieved economic and social efficiency. Only two banks have been able to achieve environmental efficiency due to the lack of adequate disclosure of these banks and the failure to take appropriate measures to reduce the environmental impact on the community. The study recommends the need for various business sectors to pay attention to all aspects of sustainability because of its significant impact on maximizing the value of the facility and preserving the available energies for future generations. In addition, banks' management should develop specific programs to develop the expertise and skills of internal auditors in the environmental and social field.

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Section: -4 Performance Auditing Sustainablementioning

confidence: 99%