A Proposed Framework for Sustainable Auditing According to Environmental Control standards (INTOSAI) to Achieve Sustainable Development in the Economic Unit

Abstract

The research aims to achieve objectives, most notably clarifying the concept, importance, elements and procedures of the proposed framework for sustainable auditing in accordance with INTOSAI standards. It is based on the hypothesis that the application of the INTOSAI standards plays an important role in promoting sustainable audit procedures in line with the environmental, economic and social actions of the economic unit being audited. On the practical side, a proposed framework for applying sustainable auditing based on INTOSAI standards has been developed, In addition to a checklist that was answered by a number of academics at the University of Mosul, the research sample during their personal interview by the two researchers. Several results were reached, the most important of which are: The sustainable audit report will help, treat and limit environmental damage and risks to the economic unit, It helps them increase their profits and maximize their economic benefits. The research also recommended several recommendations, the most important of which are: Enhancing the practical and scientific efficiency of the auditor, and the efficiency is supported and increased by the auditor’s knowledge of the procedures, policies, instructions, and laws related to achieving sustainability, and his knowledge of all the unit’s contributions to prevent risks and damages that affect environmental sustainability.