The Role of Supreme Audit Institutions performance measurement in achieving Sustainable Development Goal No.16

Abstract

         The objective of the research is to highlight the role of measuring performance in achieving the objective of sustainable development (the establishment of effective, transparent and accountable institutions at all levels) through the application of the performance measurement framework of the Supreme Audit Institutions of the Supreme Organization of Supreme Audit Institutions and accounting (2016) on the research sample (Federal Board of supreme Audit in the Republic of Iraq) and the research reached a set of conclusions and recommendations. The most important conclusions are the lack of criteria for evaluating the performance of the departments and departments of the SAI, as well as the failure of the Supreme Audit  Institutions of Iraq (represented by the Federal Board of supreme Audit) the process of self-assessment of its performance because there is no legal legislation confirms this as well as the absence of a constitutional text refers to another regulatory body concerned with the evaluation The most important recommendations are the adoption of the framework criteria for measuring the performance of the SAIs in evaluating the performance of the departments and sections of the Bureau as well as supporting the legislative authority of the Office permanently as an auditing institution.To be able to carry out their tasks in a sustainable manne.