Applying COSO Internal Control Framework to Disaster Management Evaluation According to Hyogo Framework for Action (HFA) In Iraq

Abstract

The research aims to study at introducing internal control components  of COSO framework and the Hyogo Framework for Action (HFA) ; evaluating internal control components namely (control environment, risk assessment, control activities , information , communication and monitoring )to manage  disasters in the Iraqi environment  according to the core  indicators of the five priorities adopted  in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to  disasters 2005-2015 .with their activities under each indicator. Framework application report results 2013-2015 were used According to an answer for   Ministry of the Environment in Iraq to the questions from the United Nations Office for Disaster Risk Reduction .The study comes up with results concerning internal control components. Control environment, risk assessment, control activities, information , communication and monitoring scored 50%, 17%,63%,35%and 20% respectively ).

 

Khawla Hussein Hamdan

Lecturer at Post Graduate Institute for Accounting and Financial Studies, University of Baghdad.

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