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jeasiq-1356
((The extent of the obligation of the Federal Board of supreme Audit to apply the INTOSAI 3000 standard))
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Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the Federal Financial Supervisory Board to meet the requirements of the INTOSAI 3000 standard to a certain extent and this is reflected in the performance of the performance control process. While the most important recommendations were the need to fulfill the requirements of the INTOSAI 3000 standard because it is of direct importance in the implementation of the performance control process carried out by the SAI. The preparation and formulation of standards and control indicators that are consistent with the principles of economy, efficiency and efficiency. SAI for its importance in taking appropriate measures and analyzing the results in a sound and objective manner.

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Publication Date
Wed Mar 12 2025
Journal Name
The Alarba'een Journal
Analyzing and tracking the data of the millions sized gatherings for the Arba'in visit and proposing alternative ways to relieve congestion using spatial analysis algorithms
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The city of Karbala is one of the most important holy places for visitors and pilgrims from the Islamic faith, especially through the Arabian visit, when crowds of millions gather to commemorate the martyrdom of Imam Hussein. Offering services and medical treatments during this time is very important, especially when the crowds head to their destination (the holy shrine of Imam Hussein (a.s)). In recent years, the Arba'in visit has witnessed an obvious growth in the number of participants. The biggest challenge is the health risks, and the preventive measures for both organizers and visitors. Researchers identified various challenges and factors to facilitating the Arba'in visit. The purpose of this research is to deal with the religious an

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Contemporary trends for the treatment of the prisoner in the light of the minimum rules for the treatment of prisoners
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The issue of the prisoners' rights and the way of dealing with them is not just a minor or
primary issue according to the contemporary attitudes to deal with criminals, but it is a fatal
issue that goes with the development of life and comprehension of human rights. As the
criminal is considered as a human-being who can be reformed and qualified, according to the
aims of the contemporary social service the prisoner is regarded as an idle human source who
can be reformed, treated and qualified so as to make him participate to improve his family and
society in the end.
This study aims at reconstructing the prisons bases when applying the laws of the lowest
level of treatment through the research of oppositions, atti

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Publication Date
Sun Dec 30 2012
Journal Name
College Of Islamic Sciences
The amusement of the Qur'an shown Of the Prophet, peace and blessings be upon him, the Seal of the Messengers
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The affliction is a remaining year and not a past incident, and the most evil people are the prophets - peace and blessings be upon them - and the most severe is the Imam of the Prophets Muhammad - may God bless him and grant him peace - because they are exposed to harm from their people because of their call to a religion that violates the religion of parents and grandparents, the religion of injustice and injustice And polytheism and disbelief, and therefore the Qur'an had attitudes towards the entertainment of the people of affliction in general and our beloved - peace be upon him - in particular, this research came about the entertainment of the Qur’an for the Prophet - may God bless him and grant him peace - and many areas of ente

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Quality of internal audit and its impact on nature, timing and procedures of external audit An investigative study of a sample of external auditors Iraqi Solidary Companies for Auditing.
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           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Stances on the damage to manuscripts and ways to address them
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Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Self-control and its relation to the work pressure of educational counselors
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1- The degree of self-control of the educational counselors.

2- The level of work pressures that educational counselors are exposed to from their point of view.

3- The significance of the differences in the degree of self-control and work pressures according to the gender variable (male / female).

4- The relationship between self-control and work stress for the sample as a whole.

The current research was limited to educational counselors of both sexes in Anbar Governorate, Ramadi District, affiliated to the Anbar Education Directorate. The researcher adopted the steps of the relational descriptive approach to achieve the research objectives. The current research community consists of (100) m

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality of bee breeding in Iraq and ways to develop it
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This study was (the reality of beekeeping in Iraq and ways of developing them) as a research project in the branch of production is important branches of the productivity of the agricultural sector in Iraq, and the importance of this section, productive (beekeeping) for the agricultural sector in his contribution to increase the vegetable production and improve the quality and the various Classes of types, through its active role in the pollination of plants and indirectly (when the bees to move between plants to collect nectar and pollen grains), which contributes to reduce the losses in plant production and raise the rate of productivity per donum of various agricultural crops.

On the other hand play a

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Publication Date
Sun Jun 01 2014
Journal Name
International Journal Of Inventive Engineering And Science,
Increase the Capacity Amount of Data Hiding to Least Significant BIT Method
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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Factors specific to the process of sustainable development in Prov Iraqi Kurdistan
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Thoudy sustainable development attention of researchers and scholars at various orientations intellectual economies were or Ssayasn, or others as gaining the process of paramount importance in the light of major developments and unprecedented in the modern world at the levels of all and which turned the world sprawling into something like a global village is small, being aimed at elimination of backwardness and development branches of the national economy and raise the level of economic performance, and what was the province of Kurdistan-Iraq from areas with privacy clear and meets the elements of economic development has seen the movement of economic development and social with special features de facto geographical, political a

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Publication Date
Sun Jul 12 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE USE OF PRODUCT LIFE CYCLE ASSESSMENT TECHNOLOGY TO ACHIEVE PRODUCT SUSTAINABILITY
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This research aims to demonstrate the knowledge pillars of the product life cycle assessment technique and how to measure the cost according to this technique, and to clarify its role in reducing costs, improving product quality and optimizing the use of available resources, and a set of results has been reached, the most important of which are: The separation of environmental costs through the use of product life cycle assessment technique helps the Management in handling the increase of these costs, reducing the rates of environmental pollution and preserving resources, which contributes to achieving the sustainability of the product, and based on the results obtained, a set of recommendations were presented, the most important of which w

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