Auditing the Electricity Generation Activity in Accordance with INTOSAI GUID 5200 and Its Impact on the Environmental Dimension of Sustainable Development "An Applied Study of Al- Musayyib Thermal Power Plant and Al- Musayyib Gas Power Plant"

Abstract

This research aims to audit the electricity generation activity at the Al- Musayyib Thermal and Al- Musayyib Gas power plants in accordance with INTOSAI guidelines (GUID 5200), in line with the requirements of sustainable development, particularly Goal 7 related to clean energy. The study adopts a performance auditing approach and analyzes operational data for the year 2022. The results reveal a significant decline in available capacity, amounting to 59% and 44%, due to frequent outages, increased maintenance hours, shortages of spare parts, and low gas fuel pressure, in addition to weak production planning, inefficiency in the utilization of financial resources, and high maintenance costs relative to production output. Environmentally, the findings indicate clear violations, including elevated noise levels, the absence of emissions and waste testing, and weak investment in renewable energy. The study concludes that the limited application of performance and environmental auditing requirements has contributed to operational gaps, negative environmental impacts, and reduced productivity, and recommends strengthening planning and maintenance, improving the fuel supply system, activating environmental monitoring, and expanding investment in renewable energy to support the efficiency and sustainability of electricity generation in Iraq.