Attachment - intosai

a- Indicators of performance audit of state institutions
Due to the importance of units' performance measurement of different kinds and
to identify the activities' efficiency, effectiveness and economy, BSA has
prepared a guideline that included indicators and standards of performance audit
including joint and professional indicators according to activities and was
circulated to all state entities. A committee headed by BSA and membership of
two representatives from the Ministry of High Education and Scientific
Research and the Ministry of planning has been formed to undertake the study
of indicators of specialized sectors performance audit. The committee has
submitted several recommendations to the Secretariat General of the Cabinet/
the Directorate of committees' affairs.
In the light of that, the general secretariat of Cabinet / Directorate of Committees
Affairs issued circulation to all ministries and authorities not related to a
ministry to form central committees at the Headquarters of each entity which
undertake preparing indicators and standards of specialized performance audit
and according to the nature of each entity's activity, or managing and naming
representative in order to discuss the indicators which are prepared by the main
committee formalized pursuant to the order mentioned – above ; the committee
still holding meetings to discuss the indicators prepared by central committees to
determine their conformity with it's activities and appropriateness for the nature
of it's works .
b- Performance audit of Inspectors General Offices
The quality of performance of inspectors general offices have impact on the
quality of work inside concerned ministry. In order to determine on the targets
and tasks of office and it's clarity, requirements of administrative and financial
organizing and appropriateness for the office activity, in addition to the
utilizing of available powers and effectiveness of achieving office targets a
program was prepared specialized in testing the work quality of these offices,
moreover were set a group of indicators specialized in measuring the offices
performance applied by specialized auditing bodies in BSA to evaluate the
performance of these offices and reporting on evaluation findings, in addition to
form committee for study and evaluate the reports related to findings of quality
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COUNTRY PAPER / RAPPORT NACIONAL / LÄNDERPAPIER / MONOGRAFIA NACIONAL
Iraq -­‐ Iraq -­‐ Irak -­‐ Iraq