The Role of Performance Auditing in Achieving Sustainable Development (Iraq Is A Model)
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The current research aims to study the knowledge bases for performance oversight and sustainable development, in addition to assess the sustainability of production systems that are in technological transition through strategic indicators that guide the innovative performance private and for the role of the Ministry of Water Resources and the Iraqi Ministry of Agriculture within the framework of the process of performance auditing and self-assessment for change and continuous improvement. A descriptive study was carried out based on documentary analysis and interviews. The framework was used (the performance-monitoring phase's matrix Framework for the Evaluation of relevant characteristics of the productive systems incorporating Sustainability Indicators) due to its wide dissemination in the international arena in evaluations of sustainability at this level. This led to the production systems (HT), (MT) and (LT) being distinguished and the strengths, weaknesses, opportunities and threats of those still in the technological transformation stage (MT) and (HT) were discussed. Thus, diagnostic criteria and critical points to be monitored have emerged in the various sustainability attributes that production systems must meet.