Supporting and entrusting internal auditing devices for internal control in Iraqi universities to achieve sustainable development

Abstract

Recent years have witnessed a rapid population growth accompanied by a great trend towards education as a result of changing lifestyles, modern technological progress, expansion of global attention and openness resulting from the development and spread of smart devices, which have contributed greatly to the development of scientific culture among members of society, which called on the Ministry of Education to expand its acceptance of Students in Iraqi universities,  and because higher education is one of the strategic sectors that bears the responsibility for the development and sustainability of all other sectors, through the annual production of universities represented by scientific and professional competencies and dissemination in all aspects of the governmental and private sectors in order to achieve sustainable development for the country. In addition to the importance of education in the development of social life because of its impact on the behavior of individuals and societies, where  success in achieving the goals of sustainable development for any country depends on the optimal investment of economic resources, and achieving this investment depends on the correct  development  of human resources and the exploitation of their energies at the required level, and this can only be achieved with the role of good education Aiming to achieve sustainable development ,so successive governments make a great effort to continuously develop education through strategic management represented in the follow-up and guidance of the cadres in Iraqi universities, especially the internal auditing bodies that support the internal control in those universities.

The research aims to clarify the role of internal auditing in supporting the internal control system in achieving sustainable development of the educational sector in Iraqi universities, and benefiting from the role of internal auditing in general in implementing sustainable development programs for all Iraqi universities.

The research seeks to indicate the availability of various and continuous training programs for all employees, especially internal auditors and those working on implementing and developing the internal control system in those universities in order to enable these agencies to perform the tasks entrusted to them efficiently, professionally and effectively, which reflects positively on the understanding and awareness of all employees of their responsibilities daily towards the universities in which they work, and thus achieve sustainable development in those colleges and universities