The role of internal audit according to the indicators of Occupational Health and Safety Standard (403) in achieving the social dimension of sustainable development.

Authors

  • Hossam Jabbar Jassim
  • Alaa shams Allah

DOI:

https://doi.org/10.31272/jae.i140.1061

Keywords:

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

1 – Hamdan.M & Alaska. M. Extent of Coordination and Cooperation between the Accounting bureau and internal auditors in the Jordanian public Sector 6(4), 2016.

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

3 – Jacque renard,theorie et pratique de laudi internal, edition groupe Eyrolles , saint germsin,2010.

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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Published

2023-12-01

How to Cite

The role of internal audit according to the indicators of Occupational Health and Safety Standard (403) in achieving the social dimension of sustainable development. (2023). Journal of Administration and Economics, 48(140), 63-76. https://doi.org/10.31272/jae.i140.1061

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