Perceptions of the Importance of Audit Dimensions in Supporting Sustainable ‎Development: Evidence from Iraq

Abstract

Recent studies have emphasised the growing importance of auditing in supporting sustainability governance and organisational accountability. According to the International Federation of Accountants, auditing functions play a critical role in enhancing transparency, improving stakeholder confidence and supporting sustainability reporting practices. Similarly, the Organisation for Economic Co-operation and Development highlighted that effective oversight mechanisms are essential for achieving sustainable development objectives and strengthening institutional governance. Furthermore, recent sustainability reporting frameworks have emphasised the importance of assurance services in improving the reliability and credibility of sustainability-related disclosures. Sustainable development has become a central objective for governments, organisations and policymakers seeking to balance economic growth, social responsibility and environmental protection. In this context, auditing plays an increasingly important role in supporting governance mechanisms, enhancing transparency and strengthening accountability. This study aimed to assess the perceptions of auditing, accounting and control professionals regarding the importance of audit dimensions in supporting sustainable development in Iraq. The study adopted a descriptive-analytical approach and used a structured questionnaire consisting of 20 items distributed across four audit dimensions: financial auditing, internal auditing, performance auditing and environmental auditing. Data were collected from a sample of 100 professionals working in auditing, accounting and control-related functions within Iraqi public- and private-sector organisations. Descriptive statistics, one-sample t-tests and Pearson correlation coefficients were used to analyse the data. The findings revealed positive evaluations across all audit dimensions. Financial auditing achieved the highest mean score, followed by performance auditing, internal auditing and environmental auditing. The results also indicated statistically significant positive perceptions regarding the importance of all audit dimensions in supporting sustainable development objectives. Furthermore, positive associations were observed among the perceived audit dimensions examined, suggesting that auditing functions operate within an integrated governance framework. The study concludes that professionals widely perceive auditing as an important mechanism for supporting sustainable development through enhanced transparency, accountability, performance improvement and responsible resource management. The findings provide practical implications for policymakers, regulators and organisational leaders seeking to strengthen sustainability-oriented governance practices within the Iraqi context.