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jeasiq-458
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

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Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
التحليل المنطقي والإحصائي لفقرات المقاييس النفسية
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اهمية البحث والحاجة اليه :

ان القياس ضروري في دراسة كل فعالية يقوم بها الكائن الحي ، فلغة العلم ، هي رموز ومصطلحات وتعبيرات احصائية ( العيسى ، 1973 : 3 ) .

والقياس بشكل عام مهم في كل العلوم ، فهي على اختلاف انواعها تقوم بتوجيه اهتمامها نحو دراسة العلاقة بين المتغيرات ( Variables ) ، في الميادين التي تبحثها لذلك يجب ان تكون هذه المتغيرات قابلة للقياس بشكل دقيق لنتمكن من در

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Publication Date
Mon Apr 30 2012
Journal Name
Journal Of Planner And Development
Urban and Architectural continuity to Arab and Islamic heritage
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This study try to discovering continuity in heritage, from its engaged with emotional side, the core of study is Islamic architectural, these architectural result still estate with time, due to role of it with Islam law, importance of continuity from finding real things of essential architects result The research reaching to concept of thoughtstaying, for Islamic heritage, as basic factor in continuity process by it is architecture. The mostly searches seeing imitation of figures as recently events, or as final result to stage conditions state, but we must remember the Islamic thinking as base stone to architecture results

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل ربحية الزبون
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المقدمة

ان الاهتمام الاساسي في طرق الادارة الحديثة ينصب على تحقيق رضا المستهلك او الزبون، والذي يشكل الاولية الاولى، فالزبائن يشكلون محور نجاح كل تنظيم، فعدد التنظيمات التي تستهدف استلهام التوجه من العملاء (Customer driven) كبيرة ومتزايدة.

المنظمات الناجحة (Prosper) تركز بشكل كبير على زبائنها في عملية صنع القرار، فالمحاسبون الاداريون فيها يعطون انتباهاً متز

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Publication Date
Sun May 27 2012
Journal Name
مجلة دراسات محاسبية ومالية
إنموذج مقترح للحكمانية في المنظمات العامة بالتطبيق في وزارة التعليم العالي والبحث العلمي
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تعد الحوكمة من المداخل التي نالت اهتمام العديد من الباحثين والدارسين في مجال الإدارة والسياسة بوصفها إحدى الفلسفات السائدة والمرغوبة في الفترة الحالية , وأصبح ينظر إليها دواء لجميع الامراض التي تعاني منها الأجهزة الإدارية عموماً بالأخص العامة منها . وقد ارتبط هذا المفهوم بمفاهيم إعادة التنظيم Reforme والاصلاح الإداري المجه لتحسين كفاءة وفاعلية أداء تلك الاجهزة وبما ينعكس على مجمل السمات والمميزات التي تتعلق ب

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
underemployment
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underemployment

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
اثر حوكمة الشركات على جودة اداء مراقب الحسابات أنموذج مقترح
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The research aims to:

  1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
  2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists

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Publication Date
Sun Oct 02 2016
Journal Name
Journal Of Educational And Psychological Researches
تحليل محتوى كتاب الرياضيات للصف الاول المتوسط على وفق مكونات المعرفة
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هدفت الدراسة الى تحليل محتوى كتاب الرياضيات للصف الاول متوسط على وفق مكونات المعرفة الرياضية (المفاهيم الرياضية , التعميمات الرياضية, المهارات الرياضية والمسائل الرياضية )

وتفرعت منه الاسئلة الاتية :

مانسبة المفاهيم الرياضية المتضمنة في كل فصل من فصول كتاب الرياضيات للصف الاول متوسط  وللكتاب ككل ؟

مانسبة المهارات الرياضية المتضمنة في كل فص

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Das Mittelfeld im Deutschen und ihre Angabe im Arabischen Vorgelegt von
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Die vorliegende Forschung handelt es um die Satzfelder, besonders das Mittelfeld des Satzes im deutschen und Arabischen. Diese Forschung wurde mit der Satzdefinition, Satzglieder begonnen, damit wir diese klar werden und dann werden die Felder des Satzes gut gekannt. Der erste Abschnitt schlieβt auch den Mittelfeld des Satzes und, wie man das Feld erkennen und bestimmen kann. Die Forschung untersucht auch. Ob es in der arabischen Sprache den selben Struktur wie im Deutschen gibt, z.B Bildung des Satzes sowie Satzfelder bezügllich das Mittelfeld.

Der zweite Abschnitt handelt sich um den arabischen Teil und behandelt die Wortarten im Arabischen sowie den Satz als auch Satzarten (Nominal- Verbal- Halbsatz).

Danach befinden

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Publication Date
Sun Jan 19 2025
Journal Name
Iraqi Journal For Administrative Sciences
قياس الكفاءة التقنية لوحدات اتخاذ القرار باسلوب التحليل التطويقي للبيانات ( DEA) بحث ميداني في الشركة العامة للنقل البري
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this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
فاعلية أستراتيجية ثنائية التحليل والتركيب في تحصيل طالبات الصف الرابع العلمي والتفكير عالي الرتبة في مادة علم الأحياء
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The current research aims to study (the effect of strategy of analysis - synthesis duality in the collection of scientific fourth stage students and high-order thinking in Biology material). For evidence the objective of the research, the researcher formulated the following two null hypotheses: 1. There is no significant difference at the statistical level (0.05) between the average of scores of the experimental group students that will study according to the dualism strategy of analysis and structure and the average of scores of the controlled group students that will study according to the normal way in the collection. 2. There is no significant difference at the statistical level (0.05) between the average of scores of the experimenta

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