THE ROLE OF THE AUDITOR IN DISCLOSING THE EFFECTS OF DISASTERS TO REDUCE RISKS UNDER THE FRAMEWORK (SF-DRR)

The research aims to identify the goals set by the Sendai Framework for Disaster Risk Reduction (SF-DRR) and sustainable development, and then the role of the auditor according to the INTOSAI Guide for Sustainable Development (GUID5202) and Disasters (GUID5330), and then prepare a report by the auditor to disclose according to the goals of the (SF-DRR) framework on the effects of the ISIS attack on Iraq. The research tools are the reports issued by the United Nations and the Central Statistical Organization and the results of the questionnaire according to the Sendai Framework issued by the United Nations. The research reached a set of conclusions, the most important of which is that there is no database on the economic and social losses caused by the war on ISIS. Developing strategies after a disaster occurs that will achieve recovery from disaster risks. When comparing the results of some indicators related to the effects of disasters with the goals and objectives of the (SF-DRR) framework, it was that they affect the achievement of some of those goals, which affects sustainable development.