The emergence of the internal audit profession is linked to accounting science. It passed through several stations and stages that led to its development in its current form [1-3]. In this profession, with the passage of time and the entry of technology and software, accounting has become dealing with financial and non-financial operations (quantitative and descriptive). In return, the profession of internal audit must change its methods and procedures to adapt to current and future needs and thus access to correct information free of errors [4-6]. In addition, business environment developments have been accompanied by the emergence of many concepts, including the idea of sustainable development. The idea emerged for several reasons, problems or fear of the unknown future. The increase in the world's population and the depletion of some natural resources and the increased Poverty, ignorance, the spread of diseases and epidemics and other problems made people think about how to address these problems and propose appropriate solutions to them [7-9].

Sustainable development is one of the essential concepts for economic units. In addition, this concept enjoys the level of acceptance and interest of many researchers, professional organizations and business establishments around the world [2,7]. The tendency of companies towards issuing sustainable development reports, which includes disclosing the performance of companies related to sustainable development to internal and external stakeholders regarding corporate, environmental and social activities [8].

Sustainable development reports present an opportunity and a challenge for internal auditors. These reports require audits to make them more credible and to foster better trust in their authority [10].

Long-term, by evaluating sustainable development and providing advice and advice to senior management and providing relative assurance about completeness and accuracy according to indicators that are standards issued by international and local organizations related to achieving sustainable development goals [11]. The third axis of the study aimed to measure the relationships between the characteristics of internal auditing and sustainable development reports. For this measurement, researchers used reflective dimensions related to sustainability. The other essential conclusions are related to how management or audit agenda affect audits.

Literature Review and Hypotheses

Internal Audit and its Characteristics: Christopher et al. [4] and Rayner [12] sees the internal audit as the cornerstone for improving the work of companies through the objective and relatively unbiased assessment provided by this profession about its resources and that it is managed in a correct, responsible and effective manner to achieve the company's goals.

Vaittinen [13] and Warhurst [14] believes that good senior management has many practices among its tasks. Internal audit is an essential part of these practices through its relationship to improving operations, developing work methods and providing additional useful information to external auditors. Moreover, an internal audit is essential in advising the board of directors. The internal auditor audits the management's work and actions.

From the point of view of Bubilek [1], Smith [10] and Arens [15], the importance of an internal audit for a company comes from its inherent dangers in making the wrong decisions when carrying out business and operations. One of the current challenges is ensuring that management has a transparent view of potential risks while simultaneously managing expectations. Internal audits can assist in the mitigation of risks and dealing with the problem if it arises because they are made aware beforehand.

The importance of internal audit focused on ensuring the accuracy and quality of information. Therefore, the Board of Directors and the Audit Committee must qualify qualified auditors. Studies in this regard, including the survey Arens [15] and Malik et al. [16], reached that The central aspect of the work of the Audit Committee is to assure the result of the internal audit.

One significant difference between an internal and external auditor is the information sought. Internal auditors are just as concerned with the accuracy of facts and sustainable performance reports [17]. However, both types of audits are carried out with similar procedures and methods. Also, the period required for the external audit is usually at the end of the fiscal year and focuses on the financial statements, which is one of its term determinants [18,19]. Therefore, short time but internal audits are performed for more extended periods and according to the specific activities of the economic unit.

Refers to the need for cooperation and integration between internal auditors and external auditors, based on the standards and practices of the Institute of Internal Auditors concerning interior audit work, on which the external auditor may rely [20-23]. Therefore the objective of this cooperation is the following:

Contributing to the adequate coverage of the internal control plan

Avoiding repeated audits and thus reducing the time and cost somewhat

Exchanging and sharing the audit results and recommendations between the two parties

Based on the above, the following hypotheses are proposed:

Hypothesis 1: There is a significant the relationship between independence and professionalism of internal auditing and the promotion of sustainable development reports

Hypothesis 2: There is a significant the relationship between management actions towards internal auditors and the promotion of sustainable development reports

Hypothesis 3: There is a significant the relationship between the field of work and the promotion of sustainable development reports

Sustainable Development Reports

Although there is no agreed definition among researchers on the concept of sustainable development, this concept received significant attention when it was defined by the World Commission for Development and Environment in 1987 under the title (Our Common Destiny), which is referred to as the Brundtland Report as development that meet the requirements of the current generation without endangering the needs of future generations [12].

The OECD [24] has focused on the theoretical concept of being sustainable through development. The definition that this organization provides states that sustainability in business should encompass all society's goals, emphasizing the needs of future generations.

Also Warhurst [14] defined sustainable development as development that improves the quality of life within the absorptive capacity of the ecosystems.

Moreover, Sulaiman et al. [8] defined sustainable development at the company level as the company’s ability to achieve an added value and continue to exist as an entity or as a company.

O’riordan [7] argues that sustainable development implies global cooperation for a better future and sustaining economy; with collaboration among collective interests, wealth is maintained.

In contrast, the financial system must reorient to achieve long-term financing of investments for sustainable development.

Shashikant and Meienberg [5] stated that sustainable development consists of three dimensions (environmental, social, economic). With the improved economy of problem environments and the progression of resource scarcity, companies have changed their outputs to shifts in profits with a correct awareness among people. Still, there are other additional goals and burdens, such as caring for the environment and preventing pollution resulting from the operations of these units from being inflicted. Damage to the environment, whether that interest is voluntary or to avoid being held accountable and imposing fines, penalties and others as part of society.

The Iraqi government's advancement toward more sustainable development is essential. Environmental auditing has long focused on sustainable practices in the private and public sectors. However, internal audits may be a key determinant for reporting sustainability metrics on sustainable development reports.

The second dimension of sustainable development is social and Carver and Scheier [25] believe that the social size of sustainable development, in short, means improving the human condition at the level of society and in all fields [16,25].

The World Business Council for Sustainable Development indicated that the social dimension is a driver that supports companies when these units fulfill their responsibilities towards their employees and citizens of society and it is also considered a commercial commitment to contribute to sustainable economic development and participate in improving the quality of life of employees and their families, the local community and society as a whole Ebner et al. [26].

As for the economic dimension, it means the existence of an ideal program that regulates the current consumption levels of natural resources without exposing the needs of future generations to risks [27].

Hence the following hypotheses are proposed:

Hypothesis 4: There is a significant the relationship between work performance and the promotion of sustainable development reports

Hypothesis 5: There is a significant the relationship between management actions towards internal audits Processes and the promotion of sustainable development reports

Sample, Measures and Data Analysis

The empirical study was carried out in Iraq. The target population for the survey was Iraqi oil companies. Although initially ten companies were collected, working within the oil and gas sector in Iraq for seven years 2013-2019. The effect of an internal audit on sustainable development is significant. This paper identifies essential qualities and tasks of the internal auditor according to international standards for IIA's examination form. The purpose of the audits is to verify the extent to which the internal auditors, the research sample, adhere to these standards. As for the measurement of the dependent variable, the researchers relied on the annual reports, disclosures and information attached to them for the research sample companies. The appropriate information related to sustainable development reports was determined, which is three-dimensional (social, economic and environmental). Researchers use SPSS to measure the effects of the external audit council on sustainability reports. As there was a significant relationship between the variables, this is essential information for those in charge of advising to enable sustainable development. The results are shown in Table 1.

It is clear from the Table 1 that the lowest value of the social performance report is 7901235160 and the highest value is 12208466790, the arithmetic mean is 9955771225 and the standard deviation is 1484334579 with a coefficient of difference of 15 and the lowest value of the economic performance report is 119993000000 and the highest is 284422000000 and the arithmetic mean is 191723300000 and the standard deviation is 57913605180 with a coefficient of difference 30. The lowest value for the environmental performance report is 530989331 and the highest value is 1467785689 and the arithmetic mean. The mean is 950191659.60 and the standard deviation is 320151381.9 with a factor of difference of 34, The lowest value for the sustainable development report is 129811063900 and the highest value is 295043414,000, the arithmetic mean is 202629262900 and the standard deviation is 59089996210 with a coefficient of difference 29. The lowest value of the internal audit is 40, the highest value is 72, the arithmetic mean is 55.10 and the standard deviation is 11.695, with a coefficient of difference of 21. As for the descriptive data for the independent variable, internal audit, the lowest value for the axis of independence and professional competence was 42, the highest value was 82, the arithmetic mean was 63.20, the standard deviation was 15.633 and the coefficient of variation was 25, the lowest value for the axis of management actions towards auditors was 32, the highest value was 75, the arithmetic mean was 54.90, the standard deviation was 17,823 and the coefficient of variation was 32, the lowest The value of the field of work axis 33 and the highest value of 84 and the arithmetic mean of 58.00 and the standard deviation of 21.156 and the coefficient of variation 36, the lowest value of the work performance axis 42 and the highest value of 84 and the arithmetic mean of 63.40 and the standard deviation of 17.309 and the coefficient of variation 27, the lowest value of the axis of management procedures towards audits 26 and the highest value of 77 and the mean The arithmetic is 47.30, the standard deviation is 20.731 and the coefficient of difference is 44.

Hypotheses Testing

There is a significant relationship between the characteristics of internal auditing (independence and professional competence, management procedures towards internal auditors, work fieldwork performance, management's strategy towards audits) and sustainable development reports (social, environmental and economic) in companies in Iraq" and it is clear from the Table 2, the independent variable, which is internal audit and a discussion (independence and professional competence, management procedures towards auditors, work fieldwork performance, management procedures towards audits) have a significant correlation and impact with the dependent variable of the sustainable development report and its dimensions (social, economic, environmental) and this is what was found Through Sig. for correlation coefficient and F test, which came less than (0.05), which means that internal audit practices that are applied in accordance with auditing standards will have a direct and practical impact in maintaining the application of sustainable development standards stipulated by the Global Reporting Initiative (GRI) and reporting from through a set of related reports.

Table 1: Descriptive Statistics for the Research Variables

Table 2: Summary of Measuring the Correlation and Impact Between Internal Audit and the Sustainable Development Report and Discussion and Its Dimensions

Sub-Hypothesis Testing, Discussion and Analysis of the Results

Testing the relationship between independence and professionalism of internal auditing and sustainable development reports.

With development reports on the rise, it is essential to have an effective internal audit.

With related knowledge to understand and produce successful sustainable development reports. Evidence is found in the value of a correlation coefficient 0.8398 and a significant discount sig.002 that is less than 0.05. R2 indicates that independence and professional competence explain 71% of the change in the sustainable development report.

Testing the relationship between the independence and professionalism of internal auditing and the dimensions of sustainable development reports.

The different characteristics of the internal auditor can positively or negatively impact economic reports on social and environmental sustainability in Iraq. Integrity, professionalism and independence are the significant factors in the integrity of auditors if internal audits properties on sustainable development report. A correlational  study  found  integrity  met  when  there  was a substantial correlation coefficient value 0.832 in addition to a significant discount sig.003. As a result, economically sustainable development reports are impacted at 69%.

Testing the relationship between management actions towards internal auditors and sustainable development reports.

The improved ability of the internal auditor stems from management providing these procedures for increased   presence. The follow-up in improving their ability presents a higher level of care for sustainable reporting practices by management. Found with correlation coefficient (0.79) and significant discount (0.007). Furthermore, R2 also indicates that the character of actions taken by management towards internal auditors explains (63%) of the change in the sustainable development report.

Testing the relationship between management actions towards internal auditors and the dimensions of sustainable development reports.

The management's actions towards the internal auditors have a statistically significant relationship to enhancing the environmental dimension reports at a greater level than the sustainability.

Reports related to the social and economic aspect within the framework of sustainable development, with a correlation value of (0.836) and a significant value of (.sig.003), which is less than (0.05), R2 also indicates that the change in the management's procedures towards the auditors explains (70%) of the difference in the environmental dimension reports.

Testing the relationship between the field of work and sustainable development reports.

The improved process for identifying and reporting on sustainable development reports is shown by the correlation coefficient of .80. Furthermore, a significant discount (sig.005), which is less than (0.05) R2, also indicates that the field of work explains (64%) of the change in the sustainable development report.

Testing the relationship between the field of work and the dimensions of sustainable development reports.

Out of all the variables, a field of work affects the promotion of reporting on the economic dimension reports to a greater extent than it does on the social and environmental side. For example, changes in internal audit properties can explain 63% of financial statements in our work area. Moreover, a strong correlation with a value less than 0.05 supports this relationship's very high degree of certainty.

Testing the relationship between work performance and sustainable development reports.

The performance of the internal auditor's tasks by the generally accepted auditing standards contributes to enhancing the process of reporting on sustainable development reports and this was indicated by the value of the correlation coefficient (0.817). A significant value (sig.004) which is less than (0.05) as R2, demonstrates that the field of work explains (67%) of the change in the sustainable development report.

Testing the relationship between work performance and the dimensions of sustainable development reports.

The improved process for identifying and reporting on sustainable development reports is shown by the correlation coefficient of .80. Furthermore, R2 also suggests that the change in work performance explains (69%) the difference in the environmental dimension reports.

Testing the relationship between management actions towards internal audits Processes and sustainable development reports.

The administration's procedures to ensure that the auditor completes his tasks by auditing standards enhance reporting on sustainable development reports. The field of work explains (55%) the change in the sustainable development report.

Testing the relationship between management procedures towards internal audits Processes and the dimensions of sustainable development reports.

As demonstrated by a more significant correlation coefficient (0.749) and a decreased sig error, management's attitudes toward internal audits have the most significant effect on social inclusion reporting. Improving management procedures toward audits accounts for (59%) of the differences seen in social reporting.

Testing the relationship between internal auditing and sustainable development reports.

The effect of internal audits on the promotion of sustainable development reports is strong (R2 shows that the product explains 51% of the difference). However, evidence from Iraq suggests that the correlation coefficient is only (0.712) and the discount, which is less than (0.05) with significant changes in internal audit procedures.

Testing the relationship between internal auditing and the dimensions of sustainable development reports.

More than 60% of feasibility studies analyzed in "Correlates Among High-Reliability Organizational Models\" indicated that emphasizing a solid culture has the most impact on sound sustainable development. R2 also shows that the change in the internal audit procedures explains (87%) of the difference in the social dimension reports.

The results also indicate that the relationship between the independent variable of internal audit procedures and the dependent variable of the sustainable development report is a positive (direct) significant relationship. It is indicated by the F test, where the moral value of all these relationships was substantial with a statistical significance that (Sig.) is less than (0.05). The greater the application of internal audit procedures, the more significant the strengthening of sustainable development reports and their dimensions.

Roughly one-quarter of IT and consulting firms in Iraq admitted to reviewing GRI standards as a critical driver for their strategic planning. These companies also emphasized the need for sustainable development reports, accounting for 62%.

The management of companies should also expand the work of internal auditing to include all activities and operations practiced by companies and in all aspects of sustainable development performance.

The management of companies should set specific programs to develop the expertise and skills of internal auditors in the field of auditing sustainable development reports and their (environmental, social and economic) axes through specialized training courses in these aspects and harmony with nature of the companies' work.

It is necessary for there to be specialties other than the accounting and financial disciplines among the auditing cadres to express a correct technical opinion and provide full advice to the management.

The management of companies should spread a culture of social responsibility and environmental protection among its employees and workers through seminars, internal announcements and workshops.

The company's management should ensure that its internal auditors and employees realize that compliance with the laws and regulations related to environmental and social aspects benefits them and the companies through the rewards or privileges that companies receive from the government or from sponsoring organizations.

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