Abstract

THE ROLE OF STRATEGIC AUDITING IN IMPROVING THE EFFICIENCY AND EFFECTIVENESS OF GOVERNMENT UNITS

Hussein Fadhil Abbas, Prof: Abbas Hamid Yahya AL-Tamimi

Volume: 10 Issue: 3 2020

Abstract:

Strategic auditing is a comprehensive oversightstyle that reflects the shift in management’s interest from performance measurement to performance management, through the pivotal role of external audit and linking its output closely to the strategic planning process.The research touched on its theoretical aspect to the conceptual rooting of efficiency and effectiveness under the bureaucratic system, and linking its requirements with the nature of strategic auditing in response to recent trends of governmental performance audit from independent central bodies.The practical portion included the study and analysis of Iraqi Ministry of Health and Environment data on the integrated development of infrastructure and its distribution in Fair a way according to the geographical area to reach a healthy society. The results indicated effectiveness of strategic auditing in analyzing and addressing performance gaps. As well The most important recommendations emphasized the role of external oversight in controlling waste points of the public services value and their poor integration towards planned goals.

DOI: http://doi.org/10.37648/ijrssh.v10i03.023

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