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The Possibility of Applying Agile Internal Auditing in the Iraqi Economic Units
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The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing in the Iraqi economic units and to achieve the goal of the research. The researchers made a checklist to test the research hypothesis, which states (there are no applications of lean internal auditing methods in the local environment). For (6) private banks listed in the Iraq Stock Exchange, which number (69) banks, after reviewing the periodic reports prepared by the Central Bank of Iraq.

The researchers concluded that the banks of the research sample applied to the graceful internal audit in the Iraqi economic units is the Ashur Bank, as it obtained the highest arithmetic mean reached (2.55) and the highest relative importance as it amounted to (85.0%) and the second place the Iraqi Investment Bank got the arithmetic mean (2.48) and importance Relative (82.7%). In third place, the Khaleej Commercial Bank got an arithmetic mean (2.39) and relative importance (79.7%). In fourth place, the Trans-Iraq Bank got an arithmetic mean (2.28) and relative importance (76%). In fifth place, the Iraqi Islamic Bank got on the arithmetic mean (2.24) and relative importance (74.7%).

 

Paper type: Research Paper

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Tourist Resting Units and their Design Methods in the Iraqi Marshlands: هدى محمود عمر -لقاء غازي حمد منصور
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    The study dealt with the design of tourist resting units in the Iraqi Marshes in contemporary design methods while preserving the heritage. The first chapter contained the research problem which is the important event of the inclusion of the Marshes in the World Heritage List. This research is important because it aims to develop the tourist reality of the Marshlands. The second chapter dealt with three sections the first of which is tourism in the marsh environment, the second one dealt with the structure of tourist space and the third dealt with the design methods of the tourist resting units in the Iraqi marshes.

The most important results of the research are the following: the sample models have taken desig

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Health insurance services in the sustainability of human resources: )Analytical study in the Iraqi insurance company)
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Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

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Publication Date
Fri Jan 01 2016
Journal Name
Al–bahith Al–a'alami
Designing the Websites of the Iraqi Electronic Newspapers and its Role in Attracting Visitors
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The researcher seeks to know the extent of applying the concept of design by Iraqi electronic press sites to provide media product with the acceptance of their browsers and ensure their repeated visits to such sites in the framework of the guiding rules for laser browsing. The researcher uses analytical study on a sample of six Iraqi electronic newspaper sites to identify the general features of their design and the methods of distribution of the structural elements of the pages. The researcher also conducts a field study on a sample of the surfers of electronic newspaper sites to see the extent of their evaluation to their design and the degree of their satisfaction.

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Publication Date
Wed Sep 30 2020
Journal Name
Industrial Engineering & Management Systems
Economic Analysis of the Financial Literacy Effects in G20
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ABSTRACT this paper extends the literature on the elements and effect of financial literacy by investigating the elements of financial literacy and the impact of financial literacy on financial inclusion and savings. This research confirms the results of researches of other economies but exposes some dissimilarities as well. The principal factors of financial literacy are discovered to be government efficiency, educational level, income, economic performance and infrastructure. Both education levels and financial literacy are found to be meaningfully and positively linked to financial inclusion and savings in G20 economies

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Publication Date
Wed Sep 30 2026
Journal Name
Al–bahith Al–a'alami
Public relations of Iraqi companies and their role in the marketing of national products
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based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

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Publication Date
Wed Jan 13 2016
Journal Name
مجلة الأطروحة للعلوم الإنسانية
Evaluation Of The Curricula Of Arabic Language Departments In The Faculties Of Education In Iraqi Universities In The Light Of The Total Quality Standards
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The study aimed to achieve the following: Developing comprehensive quality standards for evaluating the curricula of Arabic Language Departments in Colleges of Education at Iraqi universities. Evaluating the curricula of Arabic Language Departments in light of comprehensive quality standards. The study was delimited to: The Arabic language curricula—namely (grammar, morphology, literature, rhetoric, criticism, and prosody)—taught in Arabic Language Departments across their four academic years for the academic year (2010/2011). Arabic Language Departments in Colleges of Education at Iraqi universities (Baghdad, Diyala, Mosul, Basra, and Babylon). Faculty members of Arabic Language Departments in Colleges of Education at Iraqi universitie

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The role of MIS in the negotiation process "An Analytical Study in a Sample of Iraqi Organizations"
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Negotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.

Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.

To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R2) were used.

 A Number of conclusions were

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between the central government and local administrations in the federal system: Experience the Iraqi model
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   Increasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency of public investment spending and its impact on economic growth in Iraq For the period 2003- 2013
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Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

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