The role of auditing the concession contract on sustainable development - an applied study in the General Company for the manufacture of medicines and medical appliances / Samarra

Abstract

The research seeks to shed light on the importance of auditing franchise contracts and the impact of contract audit results on achieving sustainable development goals, preparing a program for auditing franchise contracts for private factories and applying it to the research sample, and clarifying the relationship between auditing franchise contracts and sustainable development, as well as defining the economic activities carried out by the General Company for the Manufacture of Medicines and Medical Supplies / Samarra (the research community). The researcher relied on the theoretical side on sources (books, letters, theses, and Iraqi, Arab and foreign research, laws, regulations and legislation related to the research topic, magazines and the Internet) and the applied side on (direct interviews with officials, reports of regulatory bodies, field visits, records and financial and statistical statements held for the years (2010 - 2023). The researcher reached a set of conclusions, the most important of which is the absence of instructions for contracting procedures and implementing franchise contracts to private factories, similar to the Ministry of Health equipment contracts, which are subject to the instructions for implementing government contracts No. (2) for the year 2014, Lack of controls for franchise contracts.