Preferred Language
Articles
/
jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
...Show More Authors

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.                                                                                     

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implement some basic health accreditation standards Issued by the Health Care Accreditation Council (HCAC) for auditing the Performance of Hospitals: Applied research at the Education Children Protection Hospital
...Show More Authors

The health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 30 2024
Journal Name
Modern Sport
Evaluating the Effectiveness of Using the Kinesthetic Teaching Style by Basketball Instructors in Practical Lessons from the Students' Perspective
...Show More Authors

Advancements and modernizations introduced into the educational and pedagogical systems have significantly impacted teaching processes and how subjects are presented and explained to students. The focus has shifted to how learners interact with the material they need to learn, providing sufficient opportunities for learning and granting them freedom and self-confidence to achieve learning objectives. The research problem stems from the researcher's experience as a lecturer in the College of Physical Education and Sports Science, particularly in teaching basketball. She observed that some instructors were deficient in using the most effective teaching methods. The researcher formulated her research question based on these observations: "What

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 12 2025
Journal Name
Al–bahith Al–a'alami
Frameworks for international press coverage of external interference in the formation of the Iraqi government Analytical study for the Saudi Al-Sharq Al-Awsat and Kayhan Al-Arabi-Iranian newspapers for the period (1/1/2018 - 31/12/2018)
...Show More Authors

This research deals with the frameworks and mechanisms of international press coverage of the issue of foreign interference in the formation of the Iraqi government in the Saudi newspapers Asharq Al-Awsat and Kayhan Al-Arabi Iran and how this topic was addressed in the two newspapers. The frameworks for international press coverage of external interference in the formation of the Iraqi government. ”This research is one of the descriptive research that adopted the survey method، which made it possible to use the content analysis tool to analyze
the content of the two newspapers، whose numbers are (624) from the
newspapers (Al-Sharq Al-Awsat Al-Saudi Arabia and Kayhan Al-Arabi Iran) from (1/1/2018 to 31/12/2018)، and the researc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation of Total Productive Maintenance (TPM) for industrial establishments and their impact on operational strategy: applied research in a sample of industrial companies
...Show More Authors

The aim of the research is to measure the relationship and effect of the application of total production maintenance TPM in the operational strategy, as it is considered one of the most important strategies for the process of restoring production losses because of inefficient equipment. Competitive edge in the global market by upgrading the operational strategies of OS in the application of TPM in those institutions that apply both H-OS-oriented and P-OS-oriented strategies where the strategy has been identified as a critical success factor. The aim of this study is to attempt to consider the application of comprehensive productive maintenance in industrial establishments

View Publication Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
Opcion
The effectiveness of using material flow cost accounting to eliminate losses
...Show More Authors

This investigation aimed to explain the mechanism of MFCA by applying this method on air-cooled engine factory which was suffering from high production cost. The results of this study revealed that MFCA is a useful tool to identify losses and inefficiencies of the production process. It is found that the factory is suffering from high losses due to material energy and system losses. In conclusion, it is calculated that system losses are the highest among all the losses due to inefficient use of available production capacity.

Scopus (2)
Scopus
Publication Date
Wed Nov 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effectiveness of prophylactic agents in prevention of oral mucositis in patients with head and neck cancer receiving radiotherapy
...Show More Authors

Background: Oral mucositis is regarded as one of the major complications of radiation therapy especially in patients with head and neck cancer. The aim of this study was to evaluate the efficacy of glutamine in preventing or minimizing the development of mucositis of the oral cavity. Subjects and methods: Forty-six participants were randomly selected amongst those who were planned to receive radiation therapy for head and neck region cancers. They were randomly divided into two groups of 23 subjects, one group received glutamine and the second group received a placebo. Results: Glutamine had a statistically significant effect in reducing the occurrence and/or severity of oral mucositis in the treated patients compared to patients in the con

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
An Analysis of the Efficacy of Platelet-Rich Plasma Injections on the Treatment of Internal Derangement of a temporomandibular Joint
...Show More Authors

Background: A Temporomandibular joint (TMJ) internal derangement (TMJID) is a disruption within the internal aspects of the TMJ in which the disc is displaced from its normal functional relationship with the mandibular condyle, after which the articular portion of the temporal bone causes joint dysfunction, joint sound, malocclusion, and locking of the mouth. Conservative and invasive techniques can be used for the treatment of TMJID. A platelet-rich plasma (PRP) injection is a simple, less invasive surgical procedure for the treatment of internal derangement. The objective of this study was to evaluate the efficacy of PRP injections in decreasing or eliminating pain, clicking, and limitation of mouth opening in patients with TMJID after th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
...Show More Authors

 

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Nov 16 2022
Journal Name
Res Militaris
Public Relations Employment of Foreign Oil Corporate Social Responsibility Programs Operating in Iraq Analytical Study of Programs from 1/1/2013 to 31/12/2021
...Show More Authors

This research addresses the employment of public relations for foreign oil corporate social responsibility programs operating in Iraq. It is a study of the programmes of six petroleum companies operating in Basra Governorate, which were selected for research as the highest production of Iraqi oil, as well as its enjoyment of strategic oil stores in Iraq.It contains the largest oil fields operatedby major international companies. This study aims at a number of objectives, notably the following:1)Recognize the most prominent corporate social responsibility projects and initiatives the companies have introduced to the local public.2)Investigate the extent to which the Iraqi publ

... Show More
View Publication
Scopus
Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
...Show More Authors

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

... Show More
View Publication Preview PDF