Authors : Zeina Khdier Abass and Ibtihaj Ismaial Yaqoob
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.
Zeina Khdier Abass and Ibtihaj Ismaial Yaqoob, 2019. The Role of Geographic Information Systems (GIS) to Improve Environmental Auditing using Disasters Sample Survey of Auditors in the Iraqi Environment. Journal of Engineering and Applied Sciences, 14: 3053-3062.