The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of internal control and risk management, And the independence of the internal auditor, to strengthen the effectiveness and independence of the external auditor In order to achieve these objectives, a questionnaire form consisting of two lists prepared for this purpose was designed to be distributed to a sample of banks and a sample of the audit offices and a sample from the Securities Commission final, The analysis of the data in the SPSS program examined the hypotheses and the research reached the importance of the dimensions of empowerment in the work of the audit committees by 84%. The most important of the dimensions of empowerment is motivation, training and knowledge on the work of the audit committees, while the second form, Among the three independent samples are the Central Bank, the Securities Commission and the external audit offices, which are considered inspection committees on these private banks. The impact of empowerment is on supervision of the reporting process (77%). The impact of empowerment in the second dimension is the supervision of the internal control and risk management system (80%). The third dimension was to strengthen the effectiveness and independence of the internal auditor (84%). The fourth dimension is to strengthen the effectiveness and independence of the external auditor (79%). There were no significant differences between the three independent samples according to the t-test of the independent samples and their consensus on the overall effect of the overall audit ability by (79%). The research ended with several recommendations including: Giving importance to the audit committees by the administration, As well as the selection of members according to the standard of professionalism and experience and the need to emphasize the reliance on an integrated system of control and scrutiny and motivation of the principle of self-control by members, as well as highlighting the system of accountability and accountability by the Audit Committees, and to find a real and effective existence of the Audit Committees besides Mam achieving effective communication to cancel all the gaps that may occur between the administration and the expectations of users and external auditors, and that the necessary decisions and taking them as the closest to the operational reality of the banks
The purpose of the research is interpretation of what quality transformations In the Arab commercial banks' management, and determine which fields that have been achieved in the third millennium, and elicitation the governance trends for future vision to manage them and estimate the expected value for these transformations, the importance of the idea of research in investment the implicit and the apparent of practical knowledge stocks in the minds of managers by specialized language with the application of electronic business philosophy in response to the challenges of the information age and who should occupies those banks the center of Arab leadership and excellence, and try to upgrade to command centers in their co
... Show MoreCrises affect the economic growth of the country in general and the banking sector in particular. Given the importance of this sector, it is necessary to evaluate the performance of banks from time to time and monitor the liquidity of each bank and how to organize its management to overcome any crisis or emergency situation that may befall it. The research seeks to diagnose the level of impact of crisis management. In the liquidity of Iraqi private banks, using liquidity indicators, as the research community represents the banks listed in the Iraq Stock Exchange As for the research sample, it is represented by (10) pri
... Show MoreThe current research aimed to analyze the importance, correlation and the effect of independent variables represented by marketing variables on the dependent variable represented by local brand, through taking ENIEM as a model for this study, which represents a sensitive sector for the Algerian consumer. The results of the study evinced that the Algerian consumer has a positive image toward the brand ENIEM given marketing variables which has acquired considerable importance to this consumer. Also, the results of this study showed a statistically significant correlation between marketing variables and good perception toward the brand ENIEM, at the same time, the existence of a statistically significant effect for each of these variables o
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The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.
In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib
... Show MoreBanks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen
... Show MoreThe issue of liquidity, profitability, and money employment, and capital fullness is one of the most important issues that gained high consideration by other authors and researchers in their attempts to find out the real relationship and how can balance be achieved, which is the main goal of each deposits.
For the sake of comprising the study variables, the research has formed the problem of the study which refers to the bank capability to enlarge profits without dissipation in liquidity of the bank which will negatively reflect on the bank's fame as well as the customers' trust. For all these matters, the researcher has proposed a set of aims, the important of which is the estimation of the bank profitability; liquid
... Show MoreThe study seeks to determine the levels of credit structure (independent variable) depending on its components (loans, credit disseminate, other facilities) To get the eight patterns of the structure of bank credit for the purpose of assessing the relationship between changes in levels of each style of structure credit (increase or decrease) and reflected in maximizing the value of the Bank(The adopted a measured variable depending on the approximate equation of simple Tobin's Q) to determine the style that achieves the highest value of the Bank, to take advantage of it in management, planning and control by knowing the strengths and weaknesses of the historical distribution of the facilities . the sample of the
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The Paper highlights on one of the main activities in marketing management. That is the internal marketing in the commercial banks and its relationship with the quality services offered to satisfy customers needs and wishes in order to reach he ultimate objectives of those banks. Two state and five private banks in Basrah city (Iraq) were taken in a field study. The survey covered the opinions of (184) state bank employees and (158) clients . The analysis of the survey shows that there is a strong relationship between the internal marketing ( in the banks covered by the survey) and the quality of banking objective services and the private banks show greater interest and concern to the internal ma
... Show MoreThis growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.
This research was built on an applied sample of audit committee works
... Show MoreThe aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,
A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r
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