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
Abstract The strategic performance of the United States depends on dealing with the Middle East countries and its variants on several bases and motives that enabled them to achieve American hegemony and invest its interests at the expense of the region countries. Within this performance, the administration of the United State President Donald Trump presented the Strategic Document on December 18, 2017, which focused on the principle of "America First", to determine the direction of future US strategic performance in the formulation of means of cooperation and intersections or hostility in addition to interests and threats.The future vision of the Arab region and the Middle East as a whole, this strategy is based on the fact that
... Show MoreThe issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research
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This research aims to identify the impact of the Layout Ghazi al-Hariri hospital for surgery specialist on customer satisfaction (patients) using the model (Servicescape), the problem of the research represented in the extent to which the hospital management design of the service and Layout hospital aesthetic and functional aspects that fit patients for therapeutic and nursing services , and used the developer scale by (Miles et al., 2012) for data collection, which includes the independent variable in (17) items distributed in three dimensions (Facility aesthetics , hospital cleanliness, and the Layout accessibility ) The dependent variable is the satisfaction of customers (pat
... Show MoreUrban Balance is one of the important indicators that leads to an assessment of the urbanization process in a particular country , province or even a city that is multi-centered. By examining the data related to Anba province, it was found that the value of this indicator is equal to 0.96, which is less than the absolute one, and therefore the urbanization in the province is distributed collectively
The development of a mathematical or statistical model for estimating urban growth is a complex process due to the overlap between indicators or variables that can be adopted to calculate estimate growth rates Al-Qaim city has been considered as an example to develop a statistical method by which changes
... Show MoreWater samples were collected from output of water for Al-Wahda plant where located in al-karrada area in Baghdad city to study water contamination with bacteria, fungi and Algae. The study lasted one year started on August, 2016 to July,2017.Results were acquired according to two tests performed, the first is biological test included total coliform,E.coli, pseudomonas aeruginosa, total fungi, Diatom and non Diatom Algae and the second is physiochemical test included temperature, turbidity and residual chlorine. The results of bacteria were within the permitted specification in the Iraqi standards no. 14/2270 for the year 2015 except August was exceeded the permitted standard for total coliform, it was 1.1< cell/100 ml.Total Fungi, Dia
... Show MoreThe rapid reality of events in the information era, and the enormous pressure of forces market, competition, permanent movement of the markets and consumers and the large development unprecedented of technology in all areas make a lot of organizations find it difficult to keep up with this rapid developments .Here was the role of strategic vigilance closer organization to their environment ,and play an active role in providing the necessary information to make decisions and insurance companies are not far from those changes .On this basis the researcher offered studied(Over the awareness of managers of insurance companies for strategic vigilance).Choosing sample of 35 managers in the National Insurance Company to test th
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The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh
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This study aims to identify the issue of observing media publishing and its importance for public relations in the management of special events; and its role in building the positive image of the target audience through communication messages that illustrate the political, economic and diplomatic importance of the Arab Summit. As such Summit is one of the conferences that Iraq sought to secure the requirements of its convening to re-activate its political and diplomatic role in the Arab Ocean, especially after the circumstances and crises that Iraq went through.
The convening of the Arab Summit under the auspices of Iraq was a qualitative transition, during which Iraq sought to achieve some gains b
... Show MoreFinancial Institutions are central to all most all Macroeconomic debates. They explain the market for money creation and Exchange the financial assets such as money stock and bonds play a central role in organizing and coordinating our economy. Financial Institutions’ position in economy is urgent position especially in the economic crises, they want to realize their profit target but this target conflicts with the target of monetary policy or fiscal policy or economic policy some time.
Financial Institution assets affect in technological factors and political factor. Those factors cause increasing or decreasing in wealth of the countries. The old classical crises was form real s
... Show MoreThe purpose of this research is to test the ability of the true strength index To time and manage trading in the financial market to select the best stocks and achieve a higher return than the Simple buy and hold strategy. And To achieve the objectives of the research, it relied on the main hypothesis, which is By using the True Strength Index to manage trading decisions buying and selling, can be achieved higher returns than the buy and hold strategy . The research community has been identified with all stocks listed on the Iraq Stock Exchange. Implementing the financial research tests requires selecting a sample from the research community that fulfills the test requirements according to a number of conditions So (38) companies we
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