Vol: 16, Issue: 2 2026

Page: 1-16

The Role of the Internal Auditor in Auditing the Dimensions of Sustainable Development – An Exploratory Study

Raafat Basem Thannoon

Received Date: 2026-02-20

Accepted Date: 2026-03-21

Published Date: 2026-04-06

http://doi.org/10.37648/ijtbm.v16i02.001

This study aimed to clarify the role of the internal auditor in achieving the dimensions of sustainable development through the audit process in public sector units. To achieve the objectives of the research and test its hypotheses, a case study was conducted in the Internal Audit and Control Department at the University of Mosul.

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