Proposed Model for Objective-Based Auditing - Auditing Governmential Contracts As a Model

Abstract

The research aims to develope a model for objective-based auditing and its application to Iraqi governmential contracts and external, owing to its weak and unclear analytical and methodological procedures In turn, by providing everything that would correct government engagements (as the author of laws Instructions, regulations, controls, etc. The problem with research was that there was no clear methodology and auditing mechanism based on operational objectives Subject to scrutiny, the purpose of the search is to show the extent of the impact The application of a strict system of control and scrutiny to government engagements in order to achieve the desired objectives; and indicate the adequacy of the laws, regulations, instructions and programmes adopted by the State in the area of contracts Government to activate a contracting mechanism that ensures the best benefit and best service at the best cost by understanding the nature of risks Iraqi government units are exposed to the conclusion of government contracts To achieve the objectives of the research, Iraqi contract legislation was analysed. Government through the adoption of models of Iraqi government contracts and the results of the audit of those contracts for several years in addition to the expertise of a number of specialists in the work of government contracts and experts in the areas of accounting and auditing. It was delivered Research into a range of questionnaires, the most important of which is the weak effectiveness of special analytical procedures By detecting deviations made as a result of violations of laws, regulations and regulations in force, The weakness of some executive departments in the maintenance of public funds and the absence of the role of the internal investigator in activating the commitment With all laws, regulations, regulations and instructions , The most prominent recommendations were the development of a model. Objective-based scrutiny to cover all aspects of government engagements The need to develop integrated manuals to check government contracts as a road map for all auditors and lawyers.