The Evolution of Government Financial Control in Iraq and Its Impact on the Accounting System in the Higher Education Sector: From Procedural Auditing to Performance Auditing

Despite the global shift in government financial oversight practices from Compliance Audit to Performance Audit, the accounting and control systems in Iraq continue to suffer from a gap between legislative development and actual implementation, particularly in the higher education sector, which has experienced increasing government expenditure without adequate evaluation mechanisms. This research aims to examine the evolution of government financial control throughout the history of the Republic of Iraq and to analyze the impact of this evolution on the accounting system in the higher education sector in particular, with a focus on the transition from procedural auditing to performance auditing in light of INTOSAI standards.The study adopted a historical and documentary analysis approach through the examination of Iraqi legislation for the years 1927, 1968, 1980, and 2011, as well as the analysis of reports issued by the Federal Board of Supreme Audit, and their comparison with ISSAI 3000, 3100, and 3200 standards and the Lima Declaration of 1977. The findings revealed that the 2011 Law theoretically adopted the principles of economy, efficiency, and effectiveness (3E); however, this legislative development was not accompanied by a corresponding modernization of the university accounting system. Consequently, the culture of procedural auditing has continued to dominate, alongside a limited capacity to assess the actual performance of universities. The findings may assist relevant authorities in developing accounting systems that support performance auditing and in designing training programs for professional staff

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