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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
Wed Oct 02 2024
Journal Name
International Development Planning Review
DESIGNING AN AUXILIARY DEVICE AND ITS IMPACT ON LEARNING THE SKILLS OF ANGULAR SUPPORT AND OPEN SUPPORT FOR HANDSTAND PUSH-UPS ON THE PARALLEL APPARATUS IN ARTISTIC GYMNASTICS FOR BUDS
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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Space suitability and its functional implications in interior design
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The current research dealt with the study of space compatibility and its role in enhancing the functional aspect of the design of the interior spaces of isolation hospitals by finding a system or format that is compatible with the nature of the changes occurring in the structure and function of the space system, as well as contributing to enhancing compatibility between the functional aspect and the interior space. Therefore, the designer must The interior is the study of the functional and spatial aspects as they are the basic aspects for achieving suitability, and through the interaction between the person and the place, the utilitarian performance characteristics are generated that the interior designer is interested in and tries to d

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Opportunities for establishing business incubators in IraqTo support microenterprises
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Business incubator is a new effective mechanism in developing small projects through its introductions of a new integral system of services. It aims at supporting and developing making new projects. Hence, there is a big number of factors that are interrelated in the processes of preparation for those projects. Those factors are: organizing the incubator and the market available for the projects attached to them and the work programs which will have to be implemented. Those small projects represent more than 98% of the total work institutions in the world. Also it has become responsible for a ration reaching half of the national output of those countries. These projects have created between 40 to 80% of job opportunities availabl

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Internal Control Activities and their Role in Administrative Decisions
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The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorat

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Preoperative Psycho-educational Program on Stress of Cardiac Surgery Patients
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Objective: The study aimed to determine the effectiveness of preoperative psycho - education al
program on cardiac surgery patients information and their level of stress. And find out the differences
in the Psycho educational
program with regard to patients demographic characteristics such as age and gender.
Methodology Aquazi-experimental study was carried out to determine the effectiveness of
preoperative education program on stress for cardiac surgery patients in Baghdad city from the 28th of
March, 2010 , to 19th of September ,2011.
The preoperative psycho - educational program, as well as the questionnaire was constructed as a tool of
data collection for the purpose of the study. Purposive (non probability) s

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic memory in the successful use of the COSO model for auditing human resource management
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The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role Federal Board Of Supreme Audit Of Auditing The Economic And Technical Feasibility Studies
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The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Structured Educational Program on Nurses’ Practices Concerning Therapeutic Communication at Cardiac Care Units in Holy Karbala Governorate Hospitals
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Abstract
Objectives: This study aimed to evaluate the effectiveness of an educational program on nurses' practices concerning therapeutic communication.
Methodology: A quasi experimental design was carried out at Karbala Center for Cardiac Diseases and Surgery, Imam Hussein Medical City and Al-Handia General Hospital for period 10th June 2017 to the 15th of August 2018.
The program and instruments were constructed and developed by the researcher to measure the purpose of the study. Purposive sample comprised of (57) nurses were divided into two groups, study and control groups. The questionnaire consisted from two parts, first part is related to nurses' demographic characteristics and second part which include practices checkl

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
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The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high a

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