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Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is designed to evaluate control policies and procedures of banking transactions, by adopting the non-application gap approach and its impact on the quality of financial reporting. Application and full documentation of control policies and procedures for eight transactions, discussed in this paper, have a positive reflection on the quality of the accounting information reported in the financial reports, while the reflection will be negative in case of non-application. Weaknesses of bank policies and procedures for eight transactions were analyzed, namely: fortified chamber, cashier, deposits, saving, current account, foreign currencies sale, loan transactions, and non-current assets. Importance of this paper is to explain the effect of deficiencies in fulfilling transactions control policies and procedures on financial reporting.

              

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax audit and examination of electronic accounting information systems: proposed model / Applied research at the General Tax Authority
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Technology is one of the important influences in the development of professions in general and the profession of tax auditing and examination in particular because of the importance of this section in the General Tax Authority because of the service it provides is auditing the financial accounts provided to the department by the taxpayers to ensure the correctness of revenue and the achievement of tax justice. Where the research aims at the importance of using electronic accounting information systems in developing the work of the Tax Audit and Examination Department, to reduce the difficulties that the department may be using using manual systems, which is the need for time and effort to accomplish it, and to develop methods and procedu

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Imam Ahmed bin Mohammed bin Yazid                Bin Harun Abu Bakr Alkhalal             And his jurisprudence in transactions
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The message of our Prophet Muhammad (peace and blessings of Allaah be upon him) was the most complete of the messages, and the conclusion of the messages and completed by the mercy of this nation. Al-Khalal al-Baghdadi al-Hanbali (may Allaah have mercy on him) was a scholar who updated his writings. And The Nha Brhnha and became an independent and arranged doctrine Such a world of Galilee Hambali must show his character and his knowledge and its impact on the Islamic arena.

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of the leader in empowering workers Application study in a sample of Iraqi telecom companies - Asia-Cell model
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Abstract

Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Banking efficiency between concept and measurement methods
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The research aims to review the concepts of banking efficiency and its relationship to performance, productivity and efficiency, as well as analyze the efficiency of the banking in micro-economic view.
In order to achieve the objectives of the research We have been employed graphic, Econometrics  and Mathematical methods to derive the different concepts of banking efficiency.

We showed that there are two main methods used to measure the bank efficiency, the first called Stochastic Frontier Analysis , this technique depends on the parametric methods, The other method is called Data Envelopment Analysis is based on mathematical programming methods

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the quality of health services applied research 5qs in Baghdad teaching hospital
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Abstract

       This research aims to assess and measure the quality of health services provided by the Baghdad Educational Hospital using  five dimensions of 5Qs , Developer model by (Zinelidin), 2006), the problem of the research is to try to determine the quality of health services provided at the hospital as well as the investigation of the existence of the elements of quality contribute to achieve the requirements of customers and their needs, and used for the purposes of this research two approaches, first used Applied Research to 5Qs dimension model and use the Checklist as a Key tool to collection and analysis of data and the second descriptive analytical me

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
التطورات البيئية المعاصرة وانعكاساتها على نظام الإبلاغ المالي
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Abstract                                           

           The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets,

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
A comparative study of the role of monetary policies in achieving economic growth in some oil and non-oil countries during the period 1990-2017
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The research problem was to identify the impact of monetary policies on economic growth in the oil and non-oil countries. The researcher chose the Republic of Iraq as an example for the oil countries and the Arab Republic of Egypt as an example for the non-oil countries to hold a comparison on the impact of monetary policies.

The research found that the monetary policies and their tools in the Iraqi economy affect the rate of GDP growth by 73%, which shows the strong impact of monetary policies on the economic growth in the Iraqi economy as an example of an oil state. GDP growth rate of 61%, indicating the impact of monetary policies on economic growth in the

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of financial derivatives on the risk of foreign currency exchange volatility in enhancing the quality of profits - a method that is prescribed in the Iraqi environment
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The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

  • many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
  • that financial derivatives in the Iraqi environment represent

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Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Determine The Factors Affecting Product Quality Using FMEA Analysis: A Case Study in Al Zawraa State Company
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The research aims to identify the factors that affect the quality of the product by using the Failure Mode and Effect Analysis (FMEA) tool and to suggest measures to reduce the deviations or defects in the production process. I used the case study approach to reach its goals, and the air filter product line was chosen in the air filters factory of Al-Zawraa General Company. The research sample was due to the emergence of many defects of different impact and the continuing demand for the product. I collected data and information from the factory records for two years (2018-2019) and used a scheme Pareto Fishbone Diagram as well as an FMEA tool to analyze data and generate results.

Par

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Publication Date
Sun Sep 05 2021
Journal Name
Journal Of Arab Statistical Union (jasu)
Using Quality Control and 6-Sigma to Determine The Quality of The Treated Wastewater Discharged From Some Water Purification Plants
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