Federal Controlling and Auditing Activities of Safety Requirements for Tourism Facilities

The research aims to study the role of controlling and auditing bodies represented in the federal board of supreme audit in evaluating safety requirements for accidents in markets, malls, hotels, and tourism facilities, and the research included a case study represented in deciding policies and programs for the federal board of supreme audit, and indicate the strength or weakness of the control and auditing procedures in assessing safety requirements in tourism facilities, And its compatibility with the international requirements of the World Tourism Organization, However, the study recommended several proposals in order to create a design audit program in light of the requirements of the World Tourism Organization, and according to the World Tourism Organization report, which includes four dimensions which are the government dimension, Economic dimension, operational dimension, and the standard of tourism product quality.