The role of green internal auditing based on business intelligence in evaluating sustainable financing activities for renewable energy: an analytical study

Abstract

The research aims to identify the role played by Green Internal Auditing in evaluating sustainable financing activities for renewable energy in accordance with the financial sustainability requirements issued by the Central Bank of Iraq, and by adopting the Power BI program based on business intelligence and by analyzing the content of the financial reports of a sample of (9) Iraqi commercial, Islamic and governmental banks. The sustainability level of renewable energy was assessed, and the research found significant gaps of 54.9383 in banks' roles in financing sustainable renewable energy activities and in providing analyses and interpretations in this regard. Similarly, the role of green internal auditing in evaluating activities related to sustainable renewable energy financing was tested, and the research found a significant positive relationship, with a correlation coefficient of 0.691, between the role of green internal auditing as an evaluator and sustainable renewable energy financing activities, below a significance level of 0.05. Based on the research data, several recommendations were made, most notably that the Central Bank of Iraq should employ artificial intelligence techniques to analyze the role of internal auditing in evaluating sustainable finance