The Interest of the Supreme Audit Institution in Sustainable Economic, Social and Environmental Development on the Audit Quality Performance

Abstract

Purpose: This research aims to Identify role of the Board of Supreme Audit has a significant role in achieving the dimensions of sustainable development (SD).   Theoretical framework: The research provides a conceptual framework for SD, its objectives and dimensions. It probes the role of supreme audit institution (SAI) in achieving the goals of SD.   Design/methodology/approach: The study examined the perceptions of 100 participants affiliated to the institution of financial supervision, department of technical studies and research. we are hypothesized that the SAI has an interest in SD, and that this interest is reflected in the quality of auditing performance. we are used Z-TEST to test the significance of the association hypotheses between the interest of SAI in economic, social and SD and the quality of the control audit performance.   Findings: The study found that the most supreme audit achieved the completion of the tasks entrusted with high levels of quality in performance. Results also showed that there is a statistically significant correlation between the SAI interest in sustainable economic, social and environmental development (SED) and the quality of auditing performance.   Research, Practical & Social implications: The interest of SAI in sustainable economic, SED on the quality of auditing performance.   Originality/value: the Originality of value in the article by the role of audit quality (AQ) over the organizing relationships, dividing work according to terms of reference, providing the necessary resources, and exerting the necessary professional care.