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دور مراقب الحسابات في ظل تكنولوجيا المعلومات المعقدة ومخاطر التدقيق
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بدأت الشركات تخطو خطوات متسارعة  باستخدام أنظمة تكنولوجيا المعلومات في عملياتها المالية وباعتماد قليل على الورق والذي يتم الاحتفاظ بالنسخ الأصلية منه تعزيزا للإجراءات التي تمت معالجتها الكترونيا. إن ممارسة الشركات وبشكل متزايد الأسلوب الواقعي (Virtualization) في علاقاتها مع الموردين والمستهلكين والشركاء أدى للحاجة المتزايدة للثقة والتأكيد على مثل هذه العلاقات مما يولد ضغطا  كبيرا على مراقب الحسابات ليصادق على هذه الضمانات.

كما واتجهت الشركات وبشكل واسع بنشر تقاريرها المالية على الانترنت باستخدام برنامج
(
Adobe Acrobat) حيث يقوم هذا البرنامج بحفظ الإطار الكامل للقوائم المالية بدون وجود أي روابط بين عناصرها وتقرأ التقارير المالية كما لو كانت نسخة ورقية وتصبح متاحة لكل المستفيدين للاطلاع عليها  بدون إمكانية تغييرها، وطبعا سبق ذلك قيام الشركات في بناء موقع لها على الشبكة الدولية  للمعلومات (الويب) ثم نشر تقاريرها المالية والإفصاح عن المعلومات المالية وغير المالية إلى المستفيدين ومتخذي القرارات.

ولإضفاء المصداقية على هذه التقارير يتعين على مراقب الحسابات ألتصديق عليها قبل نشرها لان نشر التقارير والمعلومات المالية بعيدا عن مصادقة مراقب الحسابات قد يتيح الفرصة لتغيير مضمونها وبالتالي فقد الثقة بها، فضلا عن أن الانترنت وسيلة يمكن تحديث المعلومات في أي وقت  فإذا تم التحديث فان المستفيد سوف يعتمد عليه ضنا منه أنها مغطاة ضمن تقرير المراقب، وأيضا قد يكون التحديث بهدف الغش والاحتيال بمهارات من جانب البعض داخل الشركة أو خارجها نتيجة لضعف أمان الموقع كل ذلك قد أضاف مسؤوليات جديدة على عاتق مراقب الحسابات. وقد صدرت معايير تدقيق دولية ومعايير تدقيق أمريكية توضح لمراقب الحسابات ما يجب عليه القيام به  في ضل سلسلة من الإجراءات والاختبارات.

وقد توصل البحث إلى بعض النتائج أهمها:-

  • نجمت عن استراتيجيات التجارة الالكترونية مخاطر ومشكلات، ولا بد لمراقب الحسابات أن يكون بحاجة إلى قدرات معقولة في تكنولوجيا المعلومات لإجراء تدقيق مفصل لمعاملات محاسبية اغلبها بدون وثائق ورقية تدعمها.
  • تطورت مهنة التدقيق في ظل استخدام تكنولوجيا المعلومات المعقدة إلى استخدام التدقيق المستمر الفوري المباشر. وقد حددت (IFAC) ثلاث إجراءات يتطلب من مراقب الحسابات أن يتخذها بعد المعالجة الفورية للبيانات.
  • إن جميع أنظمة الرقابة الداخلية بغض النظر عن تصميمها تواجه محددات متلازمة معينة بحيث تجعل من الحصول على تأكيد مطلق مستحيلا وانه كلما كانت الرقابة الداخلية أكثر تعقيدا كانت الإجراءات أكثر كثافة وعلى مراقب الحسابات أن يلتجأ إلى توثيق أكثر كثافة وشمول.

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Publication Date
Sat Jan 01 2022
Journal Name
دور تحرير تجارة الخدمات في تنشيط الاستثمار الاجنبي بالعراق
دور تحرير تجارة الخدمات في تنشيط الاستثمار الاجنبي بالعراق
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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of governance in the evaluation of the social performance of the economic units
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The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Islamic Development Bank Group on Economic Capacity Building
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This paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of ​​capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks tha

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
תפקידהּ של המילה "בית" בהמצאת את הצירופים העבריים החדשים מחקר למורה
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הקדמה
המילה היא יחידה בסיסית ב שפה המתאפיינת בכך שיש לה משמעות ייחודית וביטוי פונטי )בשפה מדוברת (, גרפי
)בכתיבה( או מרחבי )בשפת סימנים. ובעיקר המונח מילה מתייחס ל שפות טבעיות או לשפות מתוכננות , אבל הוא קיים
גם בשפות מלאכותיות כגון שפות תכנות או שפות לוגיקה . בית היא מהמילות שראינו צריך לחקור אותה מתוך
משמצאנו בה מתפקידים גדולים בפעולה חשובה בתולדות הלשון עהברית שהיא התחדיש, פעולה זו שנכנסה לעברית אחרי

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Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
Balance Role in designing cloth curtain: مها غازي توفيق
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Designing cloth is a part from culture and civilization of the area of every state to prove its being in all times because it is grown with Man to establish both goals: usefulness and beauty.It is necessary that designer puts in his mind the importance of the designing sources that he derives his designs from , because those sources are also important in that time especially :The Iraqi Ancient Civilization , the Islamic Civilization and Iraqi Folklores . Not to use the cloth sources that doesn't have well known roots in addition to lacking of elements and bases of balance in its different aspects. In conclusion to that studying research subject comes. (Balance Role in designing cloth curtains) The idea or the problem of the research is t

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Cultural Intelligence In drawing Local Politics (Field Research)
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Abstract :

This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions (Strategy, Knowledge, Motivation, Behavior) on Drawing Local politics and their dimensions (Empowerment, Flexibility, Organizational Justice, Local Funding) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role Of The Industrial Bank Of Iraq In Developing The Industrial Sector
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The Industrial Banks in most countries in the world plays an essential and vital role in developing the industrial sector due to its effective importance in the economic and social development. The research aims to study the ability of the Industrial Bank of Iraq to the growth and development of the mixed industrial sector companies through loans granted to them. In addition, the research seeks to study credit policies pursued by the Industrial Bank of Iraq to finance the mixed industrial sector companies. The data of the research has been collected from the financial statements of the Industrial Banks of Iraq  for the period 2007-2011, and by means of questionnaire distributed to a sample of the mixed industrial sector companies in

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Knowledge Innovation In Managing Strategic Momentum (Field Research)
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The Research Aims To Clarify The Role Of Knowledge Innovation On The Administrative Process Represented by Managing Strategic Momentum, The Research Problem Focuses on Administrative leader Interest In And Implementation Of The Innovation Element Of Knowledge In The Organization By " Managing Strategic Momentum" As Well As The Focus By Management About The Innovators And Makers Of Knowledge And Strategic Planners In The Design And Formulation Of Strategic. Research does Contribute In Solving Part Of The Organizational Problems Of Vision, Innovation And Their Impact On The Momentum Management To Determine The Extent On Which The Procedures Of The Assessed Companies And Plan To Regulate Innovation Under The Momentu

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The role of prophetic Sunna in solution of social problems
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Allah created the human from clay and made the system of marriage between male
and female as a reason for life continuity and human staying. This system produced an
organization called (the society) which is defined as a group lived in limited time and place.
Islam put fundamental and conditions of the righteous society in the Holy Quran and
prophetic sunna. Islam also put the solutions for problems (if they got) , naturally, these
problems may happened because of the nature of the life.
The problem of the research is summarized by that the problems of the society
enlarged in our Islamic society more than time ago. In the same time , some solution are
imported from west and east and from scientist and ignorant wit

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Publication Date
Sun Jun 30 2024
Journal Name
Management And Social Perspectives
The Role of Green Target Costing in Improving Supplier Relations
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This study aims to explain the role of green target costing technique in improving the relationship with suppliers in a sample of industrial companies listed on the Iraq Stock Exchange. The descriptive analytical approach was used, where a questionnaire was designed that included a set of questions that were directed to a sample of 84 individuals including production managers, finance managers, quality managers, and purchasing managers in these companies. The study uses some statistical analyzes such as correlation analysis and regression analysis to analyze the questionnaires. The study finds a positive impact of the green target costing technique on improving the relationship with suppliers. The results indicate that the relation

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