AUDITING FINANCIAL PERFORMANCE USING KPI INDICATORS AND ITS IMPACT ON THE CONTINUITY OF ACTIVITY

The study aimed to understand the theoretical framework of financial performance auditing through International Auditing Standards, as well as the key performance indicators (KPIs) and the continuity assessment through International Auditing Standard No. 570.On the practical side, the research sought to audit the financial performance of hotel operations using a KPI model and analyze its impact on the future continuity of the hotel activity.The research problem lies in the auditors' failure to use a KPI model to measure financial performance and demonstrate its effect on the continuity of the hotel activity in the research sample.The research tools included financial statements and reports issued by the selected sample, as well as reports issued by the Federal Audit Bureau concerning the research sample.The research findings concluded that regulatory bodies do not consider key performance indicators (KPIs) when auditing financial performance.Unsatisfactory financial indicators were observed, posing a short-term threat to the continuity of the research sample due to consecutive losses incurred by the company and the failure to diagnose the problems faced by the sample's management.The research recommended a set of recommendations aimed at guiding regulatory bodies and management alike towards using key indicators to measure financial performance in the research sample and sector, in order to identify threats to the company's continuity and find appropriate solutions to ensure activity continuity.