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jeasiq-1155
مدخل مقترح لتدقيق الجودة (ISO) كأحد أنواع الفحص لأغراض خاصة
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This  research  seeked  to  create  frame  work  for  audit  ISO  as  one  class  of  investigation   for  special   purpose. The suggestion  frame work  depend  on  five  basic  ingredients,  there were  nature  of  ISO audit,  the  people  interested   requirements  to do  this audit  who  process  the  audit and the  problems  effect this audit. Already discussed and study the requirements and recommendations from International Standardization Organization.

The researcher suggested the basic supposition which (the ISO audit considered as one class of investigations special purpose which required from many parties and performances by various auditors)                             

This study depend on scientific study depended on analytical approach for ISO cases study (ISO literatures).

Also audit and investigations cases study which the researcher find for study and discussed for purpose for tested the basic supposition and inquired the research aim. After the study and the discussion the researcher reached many restates mentioned in this study. There were the important recommendations as follows:

1- More field researches for valuation ISO audit in Iraqi environment.                     

2-   Include ISO audit in auditing and control topic in under graduate and post  control in universities.

3- Prepare training sessions for internal and external auditors to be more profession adaptation with ISO audit.

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Flexible budgeting role in expenditure planning and control In industrial establishments
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The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

 

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