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jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
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The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                                        The process of external auditing should render the auditors the sufficient vocational care with obligation to the rotation each (3-5) year and activate the preview who acts as an auditor. That would enable and improve the total quality of the process for external. Also, the study aimed at showing the concept of governance which is based on the base of organizing the relationship between the Board of the companies and Executive Managers and between the commission of auditing in the board and the shareholders of interest holders with the company and the auditors in the second place.                                            

Thus, the interaction between the internal and external auditors will be reflected on the board through the preparation of financial and non-official reports in integrity. Consequently, this will stop the fraud of the management on the accounting regulations and rules. Then, it will contribute to the raise of the efficiency of risk assessment and the generation of real value of the company through reaching into wise governance.                                                                                          

The research comes up to the following findings:                 

  • The activity of internal auditing is regarded as one of the activities that support governance. The demand has been on the services of qualified internal auditors.
  • The bureaus of auditing have in affirming the validity of the financial bills and reports published to serve the society through the quality of the service offered and activate the process of rotation and the testing of the counter part.

The difficulty of applying governance is not the reason of law, but in how applies this law. The morals are matters cannot oblige the others to. They are personal gains flowing from many social factors governed by religion, education and the environment.                                                                                     

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of strategic approach in the effectiveness of small and medium Enterprises in Iraq
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The purpose of this research highlight the achievement of the effectiveness of small and medium enterprises dimensions and conformable to analyze the relationship between business strategies and human resources management strategies , and launched search of a dilemma thought provoking fundamental questions revolve around the search is the lack of appropriate strategies in these enterprises to help them continuity and permanence in business and markets , as these enterprises lack the human resources management strategies appropriate , as well as business strategies that make them withstand the changes in the market environment is changing and volatile . It was to

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The effectiveness of artificial intelligence in contemporary digital graphic design
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In our world, technological development has become inherent in all walks of life and is characterized by its speed in performance and uses. This development required the emergence of new technologies that represent a future revolution for a fourth industrial revolution in various fields, which contributed to finding many alternatives and innovative technical solutions that shortened time and space in terms of making Machines are smarter, more accurate, and faster in accomplishing the tasks intended for them, and we find the emergence of what is called artificial intelligence (artificial intelligence), which is the technology of the future, which is one of the most important outputs of the fourth industrial revolution, and artificial inte

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The extent of the contribution of internal marketing in the management of human talent survey study of the views of some administrative leaders at the University of Mosul
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 Abstract

Investment in the human resource has become an important part of the strategies of educational organizations so that they can be competitive, so that the access of academics in universities to the international awards as a result of their research excellence indicates the effectiveness of this human talent so the interest has emerged in the implementation of a strategy to manage these human talent in organizations in general and educational ones In particular as one of the power sources  that can not be imitated. The focus of the organization on the interaction between the working people has increased attention to the human element in order to achieve the desired quality levels, which called for organi

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
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Scopus (22)
Scopus
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Solid Waste Treatment Using Multi-Criteria Decision Support Methods Case Study Lattakia City
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Lattakia city faces many problems related to the mismanagement of solid waste, as the disposal process is limited to the random Al-Bassa landfill without treatment. Therefore, solid waste management poses a special challenge to decision-makers by choosing the appropriate tool that supports strategic decisions in choosing municipal solid waste treatment methods and evaluating their management systems. As the human is primarily responsible for the formation of waste, this study aims to measure the degree of environmental awareness in the Lattakia Governorate from the point of view of the research sample members and to discuss the effect of the studied variables (place of residence, educational level, gender, age, and professional status) o

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of internal marketing in achieving customer satisfaction An exploratory study of a sample of private bank managers in Baghdad
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This study examined the effect of elements of internal marketing activities on customer satisfaction through an exploratory study of banking services in the city of Baghdad, if the research problem crystallized by asking a group of questions, the most important (is there a correlation and impact between the dimensions of internal marketing and customer satisfaction, this study aims to determine The effect of internal communication, training and internal market research on customer satisfaction, represented by the quality of service, loyalty and market share, and embodied the objective of this study to identify the level of availability of internal marketing activities and programs in the research banks, data were collected using

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Publication Date
Mon May 29 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
APPLICATION OF TQM REQUIREMENTS AND THEIR RELATIONSHIP TO ORGANIZATIONAL PERFORMANCE FROM THE POINT OF VIEW OF THE INTERNAL CUSTOMER/ COMPARATIVE STUDY.: APPLICATION OF TQM REQUIREMENTS AND THEIR RELATIONSHIP TO ORGANIZATIONAL PERFORMANCE FROM THE POINT OF VIEW OF THE INTERNAL CUSTOMER/ COMPARATIVE STUDY.
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This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef

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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Osmotic Membrane Bioreactor for Oily Wastewater Treatment using External & Internal Configurations
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The present work aims to study the treatment of oily wastewater by means of forward osmosis membrane bioreactor process. Side stream (external) configuration and submerged (internal) configuration of osmotic membrane bioreactor were performed and investigated. The experimental work for each configuration was carried out continuously over 21 days. The flux behavior of forward osmosis membrane in an osmotic membrane bioreactor (OMBR) was investigated, using NaCl as the draw solution and CTA as FO membrane. The effect of mixed liquor suspended solids (MLSS) concentration and TDS accumulation of bioreactor on water flux and membrane fouling behaviors was detected. The accumulation and rejection of nutrients in the bioreactor (Nitrate, COD,

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Range Application of Internal Marketing for HRM Philosophy in the Public Company for Electrical and Electronic Industries
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The reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted res

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Investigate the effectiveness of investment in the electricity sector And its role in achieving sustainable development
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The provision of electric power is necessary for the advancement of the country's economy. It is the main engine of the economy and its various activities. It is an indicator of social welfare and it is considered as the basic pillars for achieving sustainable development (economic, social, environmental and institutional) by raising the levels of performance and meeting local needs. The problem of research was the absence of a program to audit the performance of the electricity sector contributes to ensure the application of sustainable development. The research was based on the hypothesis that the preparation of a proposed program to audit the performance of the electricity sector contributes to the achievement of The researchers sough

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