Preferred Language
Articles
/
jeasiq-2506
The Possibility of Applying Agile Internal Auditing in the Iraqi Economic Units
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing performance of revenue sources in the Non-Governmental Organizations And its role in achieving financial sustainability
...Show More Authors

Researching performance audits according to the dimensions of financial sustainability in light of the scarcity of resources and economic and social transformations in the business environment is of utmost importance in the non-profit non-governmental organizations in achieving the goals and correct the path and address deviations, and help them in improving the outputs of processes and associated procedures and capacity The research was based on the hypothesis that the existence of a performance audit program in accordance with the dimensions of financial sustainability leads to the measurement of the commitment of the Olympic Committee. National Iraqi indicators of financial sustainability of the dimension of revenue in order to improv

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The role of digital communication and display in interior design processes
...Show More Authors

In light of the intellectual and technological progress within the current developments of time, as well as the emergence of digital tools and means of display and communication, which had a major role in the shifts of the time of globalization in various commercial and economic fields, as well as areas of transferring the design image and its stages of development to customers and the convergence of views between the customer and the interior designer, which are the most important pillars of the design process As a whole, and accordingly, there is an urgent need for a process of intellectual balance between them through digital tools from the technical side and through social media from the intellectual side. Customer comments via socia

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Economic Reform in attracting Direct Foreign Investment in EYGPT
...Show More Authors

  Developing countries have depended since long time on the developed countries to increase the levels of development and improving rates of growth direction to the  best way where taking this dependence many shapes influenced by the evolution  form of international relations and this dependence shows how the great deficiencies in sources of local financing, which called  developing countries to increase their reliance on external funding sources, represented in the form of grants, subsidies, loans and foreign investment, pursuing States in that the application of economic reform policies in pursuit of faster economic growth and restructure its economy and achieve economic stability. In the early eighties of the last

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of e-government in enhancing the institutional performance
...Show More Authors

Abstract

The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).

The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the C

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Enhancing national security through foreseeing the economic intelligence system in Iraq
...Show More Authors

 

         Economic intelligence represents a modern field of knowledge that has been and is still the focus of many studies and research, including this research that deals with economic intelligence and its role in strengthening Iraqi national security - an analytical study. Economic development and economic development without security, and in a situation such as that of Iraq, which is still suffering from conflicts, conflicts and the effects of wars, as well as the unstable conditions in its regional environment, the directions of that relationship cannot be determined except through the availability of accurate information, indicators, full knowledge of reality and the pos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing the relationship between stock market volatility and economic activity in the USA
...Show More Authors

This study examines the dynamic relationship between stock market and economic activity in the United States to verify the possibility of using financial indicators to monitor the turning points in the expected path of future economic activity. Has been used methodology (Johansen - Juselius) for the Co-integration and causal (Granger) to test the relationship between the (S & P 500 , DJ) index  and gross domestic product (GDP) in the United States for the period
(1960-2009). The results of the analysis revealed the existence of a causal relationship duplex (two-way) between the variables mentioned. which means the possibility of the use stock market indicators to pre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Improvement of the Fault Tolerance in IoT Based Positioning Systems by Applying for Redundancy in the Controller Layer
...Show More Authors

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
...Show More Authors

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The reality of job engagement for the employees of Iraqi Residency Affairs Directorate
...Show More Authors

     The aim of  this paper  is to determine the role of job engagement in the Iraqi Residency Affairs Directorate and its impact on employees, as the job engagement variable based on the Rich’s model included dimensions of cognitive engagement, emotional engagement and physical engagement. This variable has been studied in the Directorate of Residence Affairs which are one of the specialized directorates in the Iraqi Ministry of Interior.   This study  relied on a questionnaire as a main tool for measuring and collecting data based on the random sampling method . The sample size included 206 individuals among 400 individuals. However,  the respondents were 190 whereas the final

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Nahrain University, College Of Engineering Journal
Planned Reliability Improvement Calculation of Iraqi Super Grid Applying Fuzzy Logic Method
...Show More Authors

Reliability is an essential measure and important component of all power system planning and operation procedures. It is one of the key design factors when designing complex, critical and expensive systems. This paper presents a fuzzy logic approach for reliability improvement planning purposes. Evaluating the reliability of the complex and large planned Iraqi super grid ;as Al- Khairat generating station with its tie set is intended to be compact to that grid; and determination of the given reliability improvement project are the major goals of the paper. Results show that the Iraqi super grid reliability is improved by 9.64%. In the proposed technique, fuzzy set theory is used to include imprecise indices of different components in normal

... Show More
Preview PDF