Preferred Language
Articles
/
jeasiq-234
" The Effect of the Auditor's Experience on the Quality of Internal Audit "
...Show More Authors

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of the audit process, improve efficiency and organizational effectiveness of economic units through the constructive criticism, and in fact the internal audit has become an indispensable tool for achieving effective control in economic units.

 Also internal audit quality will increase the adoption of external audit on the work of the internal audit, which increases the efficiency of the external audit and reduce its burden.

As the experience in the work ensures achievement of the objectives, the internal audit experience plays an important role in ensuring achievement of its economic units objectives and objectively.

In this research will be to examine the impact of Internal Auditors experience of scientific and practical point of view on the quality of internal audit work, depending on the survey method through knowledge of the opinions of a sample of auditors working in the departments of control and internal audit in the Ministry of Higher Education and Scientific Research, and the University of Baghdad and Nahrain University and the Post Graduate Institute for Accounting & Financial Studies, and analysis data using the statistical analysis system (SAS).

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physical Education
The effect of e-learning on learning the skills of short Service and front-dimensional blow for badminton players under the age of 15 years.
...Show More Authors

AO Dr. Ali Jihad, Journal of Physical Education, 2021

View Publication
Publication Date
Sun Jun 15 2025
Journal Name
Wasit Journal Of Sports Sciences
The effect of RTX traning and plastic hurdles on some kinematic variables and learning the performance of the event of 100 mH for female students
...Show More Authors

View Publication
Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Impact of budget on the basis of activities in the implementation of competitive strategiesApplied Study in the General Company for Electrical Industries - Tammuz Laboratory
...Show More Authors

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public expenditure and public revenue on some of the intangible components of social development in Iraq for the period 1985-2008
...Show More Authors

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of E-Learning in enhancing Total Quality Management in Educational Institutions: an exploratory study of the opinions of a sample of the staff of the Directorate of Education in the province of Nineveh
...Show More Authors

Purpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorates.

Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20

The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reali

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Sep 07 2022
Journal Name
International Journal Of Asia Pacific Studies(ijaps)
Investigating the Aesthetic Effect in the Arabic Translations of Gibran’s the Prophet
...Show More Authors

View Publication
Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Influence of Nanosilica on Solvent Deasphalting for Upgrading Iraqi Heavy Crude Oil
...Show More Authors

In this study, the upgrading of Iraqi heavy crude oil was achieved utilizing the solvent deasphalting approach (SDA) and enhanced solvent deasphalting (e-SDA) by adding Nanosilica (NS). The NS was synthesized from local sand. The XRD result, referred to as the amorphous phase, has a wide peak at 2Θ= (22 - 23º) The inclusion of hydrogen-bonded silanol groups (Si–O–H) and siloxane groups (Si–O–Si) in the FTIR spectra. The SDA process was handled using n-pentane solvent at various solvent to oil ratios (SOR) (4-16/1ml/g), room and reflux temperature, and 0.5 h mixing time. In the e-SDA process, various fractions of the NS (1–7 wt.%) have been utilized with 61 nm particle size and 560.86 m²/g surface area in the presence of 12 m

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Econometrics analysis of the impact of external shocks on foreign direct investment in Iraq for the period (1995-2016)
...Show More Authors

The external shocks are one of the phenomena that the Iraqi economy is exposed to over a period of time. It is referred to as changes and events that come from outside the economic system and extends to many economic variables. However, foreign direct investment may be severely affected due to the extreme sensitivity to changes and local and international developments. This type of trauma and its characteristics to help manage and cope with external shocks, and in order to avoid the standard problems experienced by some models of simple linear regression, multi-linear regression models were used with variables Scientific and other dummy variables .

        The study foun

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Care for the Disabled students and its influence on the Scientific Level (University of Baghdad as example)
...Show More Authors

The enrollment of students in the university represents a new stage in their life that differ from the previous educational stages that student has previously established. It should be noted that students with special needs at the University of Baghdad are not large numbers. It appears that these students have an excel role in their colleges most often, That is, the handicap was not a barrier to their scientific progress, but rather an incentive for them to excel. The most important conclusion reached by the researcher is that the University of Baghdad had no role in caring for people with special needs and caring for them financially, socially, psychologically, healthily and economically, they need to pay attention to them and take care

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
2018 2nd International Conference For Engineering, Technology And Sciences Of Al-kitab (icets)
Good governance of service quality through the adoption of sustainable energy the study of A1- Karkh historic center of in Baghdad city
...Show More Authors

Good governance of service quality through the adoption of sustainable energy the study of A1- Karkh historic center of in Baghdad city

View Publication
Scopus (3)
Scopus Crossref