TY  - JOUR
T1  - The Role of Geographic Information Systems (GIS) to Improve
Environmental Auditing using Disasters Sample Survey of
Auditors in the Iraqi Environment
AU - Khdier Abass, Zeina AU - Ismaial Yaqoob, Ibtihaj 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 9
SP  - 3053
EP  - 3062
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.3053.3062
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.3053.3062
KW  - regulatory reform
KW  -sanitary wastes
KW  -disaster based audit
KW  -Audit Standard 5540
KW  -environmentalauditing
KW  -supervision
AB  - 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.
ER  -