@article{MAKHILLJEAS201914917751,
    title = {The Role of Geographic Information Systems (GIS) to Improve
Environmental Auditing using Disasters Sample Survey of
Auditors in the Iraqi Environment},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {14},
    number = {9},
    pages = {3053-3062},
    year = {2019},
    issn = {1816-949x},
    doi = {jeasci.2019.3053.3062},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2019.3053.3062},
    author = {Zeina and},
    keywords = {regulatory reform,sanitary wastes,disaster based audit,Audit Standard 5540,environmentalauditing,supervision},
    abstract = {The aim of this study is to elaborate on the challenge faced on the scrutiny of developments in
technical arena and possibility to adopt her in environments plagued by disasters and crises. This is intended
to achieve by finding suitable land for a proposed entrance to adopt technical (GIS) in environmental auditing
which includes Iraq’s environment based on international standards and INTOSAI Standard 5540. The technical
(GIS) based on disasters and crises is adopted to regulatory reform in senior regulatory bodies to reduce the
waste of resources in accordance with the limited resources available at the current stage in the Iraqi
environment. Based on the availability of disasters and crises in the Iraqi environment, this study searched out
a sentence of almost conclusions highlighted in the platform and infrastructure to build technical (GIS) in
environmental auditing. Also, a statistical analysis was provided using SPSS program by the availability of
infrastructure and human and technical capabilities and systems for the study sample as approved by the
auditorsing in the office of financial supervision.}
    }