Proposed Model for Auditing the Performance of the Electricity Sector to Achieve Sustainable Development

Abstract

        Electricity is vital to the daily functioning of modern societies. Its supply is a key factor in boosting production, achieving stability and growth, thus providing employment opportunities and contributing to improving living standards and reducing poverty. It is one of the pillars of sustainable development and its four dimensions (economic, social The research problem was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to achieve sustainable development. The researchers sought to employ indicators of sustainable development in auditing the performance of the electricity sector as well as performance audit indicators issued by the Federal Audit Bureau in accordance with the dimensions of sustainable development, through the preparation of a model "proposed to audit the performance of the electricity sector to achieve sustainable development. A set of conclusions, the most important of which is the absence of a performance audit program of public electricity institutions that contributes to ensuring the achievement of sustainable development. The study came out with a set of recommendations, the most important of which is the need for an audit program that includes auditing the performance of public electricity institutions to ensure the achievement of sustainable development, for the purpose of the advancement of the activity of electricity to serve the current and future generations