The Role of Strategic Audit Dimensions in Enhancing Institutional Performance
DOI:
https://doi.org/10.61132/anggaran.v3i3.1718Keywords:
Customer, External Environment, Financial, Internal Environment, Internal OperationsAbstract
The proposed research will focus on defining the effects of the strategic audit aspects in
strengthening the institutional performance of the Iraqi General Cement Company. The research targeted
four important dimensions that are strategic position of the institution, the internal environment, the
external environment, and the stakeholder, and how these dimensions would be associated with various
dimensions of performance such as learning and growth, internal operations and customer satisfaction,
financial performance, and environmental performance. The research methodology employed a
descriptive and analytical approach, utilizing statistical methods such as SPSS V.25 and AMOS V.23 to
test the study's hypotheses. The findings indicated that both the external environment and the involvement
of the stakeholders had the most significant positive impacts on both the financial and the environmental
performance of the company, whereas the internal environment was found to have solid effects on
internal activities and on customer satisfaction. The average effect on learning and development was also
recorded on the strategic position. The findings of the study indicated that as a way of sustaining
institutional performance, a combined consideration of strategic alignment, overall institutional process
advancement and the partnership with stakeholders should be implemented.
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