Main Article Content
The purpose of the research is to identify the elements of internal control (COSO) (control environment, risk assessment, control activities, information and communications and monitoring activities) and the Sendai DRR framework and to determine the degree of commitment to the internal control of disaster management in the Iraqi environment priorities of the Sendai Framework for Reducing Disaster Risk (SF-DRR). The research concluded with a set of conclusions, the most important of which are the following
The strengths of internal control included Iraq's accession to a number of agreements on disaster risk management and the existence of a database of disaster-related deaths and identification of those pursuing disaster risk reduction plans. The weaknesses included a lack of a database of numbers of casualties and missing persons, number of homes destroyed and people who lost There is no law to reduce the risk of disasters and the non-activation of the Civil Defense Law and there is no national program for disaster preparedness. There is no special budget for disaster risk management.