The role of oversight in promoting sustainable development: An analytical study of the reality of sustainable development in Iraq
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This study aims to highlight the role of auditing, in its various forms (financial, internal, performance, and environmental), in promoting sustainable development requirements within organizations. The study adopted a descriptive-analytical approach and used a questionnaire to collect data from a sample of audit and accounting professionals. The statistical results for all auditing axes were above the neutral level, indicating positive and significant attitudes toward the importance of auditing in supporting sustainable development practices. The results of the Pearson correlation coefficient also demonstrated strong, positive, and statistically significant relationships between the four audit axes and sustainable development. This confirms that a higher level of implementation of auditing activities is directly linked to an increased level of adoption of sustainable development principles. The study concluded that auditing plays a pivotal role in achieving a balance between the economic, social, and environmental dimensions of sustainable development by enhancing transparency, accountability, and resource protection, in addition to improving the efficiency of institutional performance.
Keywords:
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How to Cite
- Published: 2026-01-02
- Issue: Vol. 9 No. 1 (2026): First Issue
- Section: Articles
