The objective of the research is to ascertain the significance of strategic auditing and evaluate its influence on enhancing strategic performance at the General Company for Iraqi Ports. In order to accomplish this, the researcher utilized a descriptive-analytical methodology, constructing a concept++ual framework that encompasses research variables and creating multiple primary hypotheses. The researcher employed a questionnaire as the principal instrument for data acquisition, disseminating a total of 200 forms. The SPSS software was used to analyze and determine the link between variables. The investigation yielded numerous significant findings, which are as follows: The study revealed a statistically significant correlation between the dimensions of strategic auditing and strategic performance indicators within the company under investigation. Additionally, a noteworthy correlation was observed between the dimensions of strategic auditing and strategic performance indicators. Based on the aforementioned findings, a series of recommendations that align with these conclusions have been put forth, accompanied by a clear delineation of the mechanisms required for their effective implementation.