The research aims to verify the Role of Internal Auditing in Assessing the Risks of Strategic Operations (Acquisition) and then reflect on management decisions. Since all corporations wish to expand, growth and domination of the market may expose them to multiple risks that lead to failure. The research assumes two main hypotheses. First, there is no role for internal audit in evaluating the strategic operations (acquisition). Second, there is no relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. The data was collected by using a questionnaire distributed to a group of private bank employees. The statistical analysis regarding research rejected the two hypotheses and accepted the two alternative hypotheses, which stated that there is a role for internal audit in assessing the strategic operation’s risks (Acquisition) and that there is a significant relationship between internal auditing in assessing the risks of strategic operations (Acquisition) and management decisions. Among the most important conclusions reached is that an internal audit is so important in determining the risks regarding decision making for acquisition. The important recommendation is to activate the role of internal auditing regarding acquisition. The value of the research clarifies the role of internal auditing in assessing the risks of acquisition processes and encourages the adoption of the idea in the Iraqi environment. It’s considered as one of the recent research as it keeps pace with developments in the world
The current research seek to known the strategic planning for the taxes and its important , and its effect upon the investment , and this research was be in the general board of taxes, and the economical directorate of the ministry of finance , therefore this research started from the problem below:
- What level of the important and type of the research changeable of the research ( the strategic planning for the taxes and investment) in the research organization ?
- Is there any relation of the join and effect of the changeable of the research (the strategic planning for the taxes and investment)in the research organization ?
Therefore this research depended a hypotheti
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The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.
Answers were analyzed to reach the final results through the use of a number of statistical methods via
... Show MoreThe research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act
... Show MoreThis study was aimed to explore the impact of social concepts about tribe, clan and women, on internal audit performance. These concepts are considered to be components of the organizational culture and performance of internal audit practice, with respect to the individual and collective performance within the institution. The study, furthermore, was intended to investigate and understand the role of the organizational culture of the tribal, clan and women components with regard to their role in society, in Qatar.
To achieve these objectives, the researcher followed the descriptive analytical approach, using a questionnaire directed to experts and staff working in the banking sector, with the view to test
... Show MoreObjectives: To assess the information of mothers regarding asthmatic child care, and to find out the relationship between information of mothers and some of demographic characteristic such as age of mothers, Level of education, and away of child feeding. Methodology: Quantitative design (a descriptive study) was conducted in pediatric hospital in Kirkuk city from the period of first of July 2011 to the end of March 2012. To achieve the objectives of the study, non probability sample of (50) mothers having asthmatic children who attend to the pediatric hospital. The data are collected through utilization
Besides the role of state institutions that come in the forefront of their priorities and obligations to provide security and development of the economy and reduce the unemployment rate and the reduction of inflation and improving education, health and others, the Community Partnership At frames what has become known as the institutions of society civil-with the state does not eliminate the role, but rather complements its role ; it is the role of civil society partner and an extension of the role of the state in the face of challenges and crises, but it may be sometimes a race role in addressing social, political and economic issues of the role played by the state, not complementary.
The highlighting the specificity of the relationsh
The aim of this research sought to assess the background radiati on levels of medicinal plant samples in Iraq.The D, AED, and ELCRThe D values are 0.164 ± 0.006 µSv/h.The radiation dose outputs from the afore mentioned research were juxtaposed with the safety threshold of 0.247 µSv/h set by the United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR) in 2008 and the National Council on Radiation Pr otection and Measurements (NCRP) in 2009.The radiation exposure for all samples in this investigation is within the permissible limits.Additionally, t he AED values obtained from microsieverts per hour are (1.31 ±0.0326 mS v/y), indicating variability, with a maximum permissible limit of 2.4 mSv/y ear, as per t
... Show MoreLearn new methods of teaching mathematics contribute to raising the level of pupils to acquire mathematical concepts primary stage
Attempt advancement in the level of mathematics teaching for the better through the use of modern teaching strategies. The research aims at the progress in the acquisition of mathematical concepts schoolgirls after subjecting the fourth grade to teach in active learning strategies, the number of research sample (60) schoolgirl, by (30) schoolgirl experimental group and 30 pupils of the control group. Clear from the results shown the presence of a statistically significant difference between the acquisition of concepts of schoolgirls two groups (experimental and control) for the benefit of pupils of the exp
Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of
... Show MoreThe Role of Japan in the Reconstruction of Iraq