The role of internal audit according to the indicators of Occupational Health and Safety Standard (403) in achieving the social dimension of sustainable development.
DOI:
https://doi.org/10.31272/jae.i140.1061Keywords:
internal audit, Occupational health and safety, , the social dimension of sustainable development.Abstract
The research aims to explain the role of internal auditing according to the indicators of Occupational health and safety Standard (403) In achieving the social dimension of sustainable development , this is applied to a sample of the departments represented by the audit Department and the accounts Department In Baghdad Rusafa Health Department ,The questionnaire was used in the research to reach the results that the research aims to achieve by achieving the objectives of the economic unit through the employees answers to the questionnaire questions , one of the most important conclusions reached by the researchers is a statement of the extent to which economic units adhere to laws instructions and legislation, one of the most important recommendations reached by the researcher lies in expanding the scope of the research by searching for new indicators for internal auditing in light of the indicators of standard (403) occupational health and safety and the social Dimension of sustainable Development .
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References
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2 – Albitar,k., Gerged,A.m.,kikhia.H.,&Hussainey,k.(2020).Auditing in times of social distancing: The effect of CovID – 19 on auditing Quality. International Journal of Accounting & In formation Management. DOI: https://doi.org/10.1108/IJAIM-08-2020-0128
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4 – ebrahim mohammed al – matari, Abdullah kaid al – swidi, faudziah hanim binti fadzil,the effect of the internal audit and firm performance , international review of management and marketing , university ultara malysia , 20m
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