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jeasiq-1359
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving the guide according to the IIA standards. The third and final axis is dedicated to enhance the efficiency of internal audit units by improving the guideline In accordance with the IIA standards. A total of 114 questionnaires were distributed on the sample and 99 were retrieved. The good for the analysis was 92 and the analytical descriptive method was adopted by analyzing the results of the questionnaire and linking them to the results of the data collection and analysis. Statistical and hypothesis testing through the use of the statistical package for social sciences SPSS, and one of the most important results reached is that the internal audit units sample the study is committed to apply the guide guide in its work, but this guide is not enough to enhance the efficiency of internal audit units, and this commitment is reflected on The role and importance of internal audit at present. As the research reached a set of conclusions, the most important is the improvement of the guide to internal audit units according to the IIA standards to reflect on the efficiency of the performance of internal audit units.

 

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Publication Date
Sat Oct 01 2022
Journal Name
Iraqi Journal Of Veterinary Sciences
The histological and histochemical features of the esophagus in local breed dogs (Canis familiaris)
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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Re-engineering management processes and its impact on the strategic decision-making process Field study on the College of Education / University of Mustansiriya / Iraq
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The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تقويم الدليل المحاسبي لحسابات الدولة(*)
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Evaluation of accounting Guide for State Accounts 

The concept of accounting guide for state accounts is to develop government accounting system in Iraq so as meet government wishes, needs and to find an approach of a united accounting. The basic idea of accounting guide for state accounts is to achieve a completion of accounting circulation of a governmental unit which doesn’t have a full accounting circulation. The governmental unit has satisfied with preparing monthly budget reviews, then sending them to the Ministry of finance, and the Ministry on its turn has conducted final calculation preparations on the country's level as a whole. Thus the concept of this research appears.  It is an e

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Experimental Evidence of Chaotic Resonance in Semiconductor Laser
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In this paper, an experimental study has been conducted regarding the indication of resonance in chaotic semiconductor laser.  Resonant perturbations are effective for harnessing nonlinear oscillators for various applications such as inducing chaos and controlling chaos. Interesting results have been obtained regarding to the effect of the   chaotic resonance by adding the frequency on the systems. The frequency changes nonlinear dynamical system through a critical value, there is a transition from a periodic attractor to a strange attractor. The amplitude has a very relevant impact on the system, resulting in an optimal resonance response for appropriate values related to correlation time. The chaotic system becomes regular under

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
The Poetics of Transition in T. S. Eliot's "Ash-Wednesday"
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  1. S. Eliot is one of the important founders of the modernist movement in literature, a cutting-edge poet of the first order. After his 1927 conversion to Anglicanism, he began calling himself a conservative, royal, and a classicist.
  2. "Ash Wednesday" is the first long poem written by him after his conversion. It deals with the struggle that ensues when one who has lacked faith acquires it. It is richly but ambiguously allusive, and deals with the aspiration to move from spiritual barrenness to hope for human salvation.

    "Ash Wednesday" not only struggles with an approach to faith but with an approach to a language capable of expressing it. Eliot's style is different from that that predates his conve

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Publication Date
Sat Aug 23 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The reality of women's sports in Basra Governorate
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In our current era, women need to practice sports activities in order to compensate for the lack of movement. The development of life and the introduction of technology in all fields contributed to reducing body movements to the maximum. Many movements were also shortened, and some parts of the body became almost static. All machines became available in homes. Necessary to help women clean and cook. The presence of transportation also restricted women, so the walking sport that women used to practice when they went shopping in nearby places or to visit friends disappeared. As a result, many health problems emerged, prompting some developed countries to allocate financial aid with the help of insurance companies to these patients.The researc

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
the role of senior management commitment to total quality in the implementation of knowledge management processes_Asurvey of asample of civil colleges
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Occupies total quality management applications play a key role in the development of institutions of higher education performance and achieve its strategic objectives through the commitment of senior management and their employees to continuous improvement of the quality of performance in the various areas of work, and can be integrated knowledge management processes, which means identifying information of value and how to take advantage. The data were collected using the style of the questionnaire for the purpose of analyzing their results on a sample composed of 83 member of the administrative leadership in colleges as representing the decision-making centers in those colleges . 

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of International Monetary Fund in Planning monetary policy for Developing the Iraqi economy: An Applied Research for the Period (2004-2013)
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The developing countries, like our country Iraq suffer from deep comprehensive structural crisis, manifestations and a clear imbalance between the demand and the supply sides. The overall imbalance in the external balance. As a consequence, this caused the accumulation of foreign debts or failure in the implementation of economic development programs. The countries which are forced to resort to the International Monitoring Funds, and the World Bank for assistance and to express an opinion on policies that include restrictions controls that belong to the monetary, and fiscal side group, imposed on the economies crisis, as a condition for returning to normal which called reform programs. The organize of the events of radical changes in the

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Publication Date
Sat Aug 23 2025
Journal Name
Journal Of Business Economics For Applied Research
The impact of total quality management on the quality engineering of Diyala State Company's products and production processes
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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The vocational Adjustment of workers according to the analysis of job and design ((Local Research in the technology al information and communication office in the parliament))
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Abstract

The purpose of the present paper is to light on the relationship between jobs design, analysis and its reflections on reinforcing workers' vocational adjustment. The present paper aims to accomplish cognitive and applied goals, top of which, test of functional analysis ability to have effect upon workers' vocational adjustment via job design directly and indirectly owning to the virtual factor practiced by these practices on the sought organization. The problem of the present paper comes with many, the most important is the of how to bolster and back up worker's technical adjustment through good and accurate design for the job.

Based on this problem and goals as to expla

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