Faculty Administration and Economics /University of Kerbala has discussed the role of internal auditing in evaluating sustainable performance.
The thesis entitled “The role of internal auditing in evaluating sustainable performance and its impact on the quality of financial reports – a practical study in General Company for manufacture of cars and equipment”), presented by Emad Hamza Abdel-Ajili , supervised by Prof. Dr. Asad Muhammad Ali Wahab Al-Awwad. It included the adoption of data analysis method by applying Balanced Score Card technology to data of General Company for the Automotive Industry and Equipment.
The study aims at showing the contribution of internal auditing in evaluating sustainable performance and its impact on quality of financial reports, as well as drawing the attention of internal auditors in industrial companies to the importance of evaluating sustainable performance and its impact on quality of financial reports.
The study recommends the need to prepare sustainable performance reports instead of traditional financial reports because of the great importance of these reports in reporting all the achievements attained by them, whether quantitative or descriptive, and thus improving the reputation and image of the company.
