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" The Effect of the Auditor's Experience on the Quality of Internal Audit "
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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).

 

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Publication Date
Fri Feb 15 2019
Journal Name
Route Educational & Social Science Journal
The effect of the 4-H model on self-regulated learning and life skills for female chemistry students in the second intermediate year
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Publication Date
Mon Aug 01 2016
Journal Name
Iosr Journal Of Dental And Medical Sciences
Evaluating the Effect of Showing the Dental Injector to Children on Their Dental Behavior in Relation to the Vital Signs And Maternal Anxiety
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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Mediating Role of Managing the High Involvement Management Between Organizational Power and Negotiation StrategiesAnalytical Research of the Views of a Sample of Leaders of the Iraqi Ministry of Industry and Minerals
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The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was

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Publication Date
Tue Jun 15 2010
Journal Name
International Journal Of Poultry Science
Effect of n-3 and n-6 Fatty Acid Supplemented Diets on Semen Quality in Japanese Quail (Coturnix coturnix japonica)
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Publication Date
Tue Oct 01 2019
Journal Name
Karbala Journal Of Physical Education Sciences
Effect of use a designed device to develop some biochemical variables for rear vault dismount with one-half twist on parallel bars in gymnastics
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The research included five sections containing the first section on the introduction o research and its importance and was addressed to the importance of the game of gymnastic and skilled parallel bars effectiveness and the importance of biochemical variables, either the research problem that there is a difference in learning this skill and difficulty in learning may be one of the most important reasons are falling and injury Has a negative impact on the performance and lack of sense of movement of is one of the obstacles in the completion of the skill and the goal of research to design a device that helps in the development of biochemical changes to skill of rear vault dismount with one-half twist on parallel bars in gymnastics . And the n

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of systems and information technology on stock market activity: Case study in Iraq stock market
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Financial markets play an important role in the economy, as it contributes to the financial and economic system of the state stability, as it reduces the adoption of the companies on the loans granted by the banks, as financial markets contribute to attracting and channeling savings to small savers who will be able to buy a number of shares proportional to their savings, It also provides them the place of exchange, and play technology and information systems an important role in facilitating exchanges and increased market activity, in this research touched on the importance of information technology in effect on the activity of the financial markets. Research is divided into three demands of the first concept of eating and the importance

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Publication Date
Tue Jun 17 2025
Journal Name
Journal Of Economics And Administrative Sciences
The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks
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الغرض - تعتمد هذه الدراسة على المنهج الوصفي التحليلي من خلال جمع البيانات اللازمة وتحليلها، كون هذا المنهج يركز على استطلاع الآراء لعينة البحث وتوجهاتها ، وتهدف إلى تطوير نموذج يدرس العلاقة بين خلق المعرفة والبراعة التنظيمية في المصارف الخاصة العراقية والتحقق من صحته تجريبياً. التصميم / المنهجية / المدخل- تم إجراء مسح عبر استمارة استبيان لجمع البيانات من عينة من (113) مدير من مصارف تجارية خاصة بالإضافة إلى ذلك ا

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Development of Japanese Military Abitity and its Reflection on the New Japanese Role
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خلاصة (استطاعت اليابان بعد الحرب العالمية الثانية ان تنهض من جديد، وان تحقق تجربة تحديث سياسي جعلها تشهد تبدلات جذرية من الفقر الى الغنى ومن سيطرة الحكم العسكري الى الدولة المنزوعة السلاح ومن التخلف الى التكنولوجيا الاكثر تطورا في العالم, ومن الانغلاق والعزلة وذهنية سكان الجزر الى الانفتاح على ثقافات عصر العولمة ووسائل اعلامها. فكيف يمكن الاستفادة من هذه التجربة الحديثة سياسيا بل وحتى اقت

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Family violence and its impact on the educational achievement of primary school children
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The research included four chapters starting with the chapter dealing with the problem of child abuse which was one of the most important educational and social problems faced by children from their parents or family members. The most common forms of abuse are physical and psychological violence. The problem of school delays is also one of the most important educational and psychological issues that concern educators, which occur because of violence and neglect of the family. The study pointed out that domestic violence is one of the issues that has started to alarm both the global and local communities, because childhood is one of the most important stages of the human development system, which is healthy in terms of physical, mental, p

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Publication Date
Sun Jan 19 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect flexibility of the Strategic human resources in improvement operational performance: "Survey study of views of a sample of managers, engineers and technicians in the Baghdad south 2/Station directorate of Electricity"
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The research attempts to diagnose the level of the effect of human resources flexibility (employees skills flexibility, employees behaviors flexibility, and human resource practice flexibility) in the south al-rusafa directorate of a power  station one of the formations and the Ministry of Electricity, and impact of a range of variables related to the performance operational, namely, (efficiency, effectiveness)recognizing the importance of the subjects studied,& because of the importance of expected results of the field under consideration,researcher selected a sample of size (121) engineers and technicians of workers in the directorate. Was my hypotheses the major search of a relationship and impact between human resources flex

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