ABSTRACT
Purpose: The purpose of this article is to design a COVID-19 audit program for the Iraqi Ministry of Health and its affiliated health institutions, by emphasize the significance of environmental auditing in economic units and its role in attaining sustainable development. Theoretical framework: To achieve the goals of the unit with the greatest possible percentage of economic and environmental benefits, development, and sustainable growth environmentally and socially, rather than the current situation of unplanned and undistinguished growth, the research seeks to encourage economic units to link project development with environmental protection together with one activity. Design/methodology/approach: The study sample included workers in the health sector in the Iraqi Ministry of Health, who numbered 200 employees during the period between 2020-2021, and the study relied on the content analysis method and the checklist to test and implement the proposed program. Findings: The study find that economic units increase their interest in environmental auditing in order to protect the environment and achieve sustainable development goals, as well as reconsider current growth measures, and that all of these changes have a significant impact on environmental quality. Research, Practical & Social implications: Researchers in the social, economic, and environmental fields should consider the importance of a sustainable environment by linking parameters. It is a good time to educate people about global health and a green sustainable environment. Originality/value: This is the first study to examine the relationship between environmental auditing and COVID-19 at the level of Iraq in particular and the entire world. © 2023 AOS-Estratagia and Inovacao. All Rights Reserved.