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The impact of electronic audit in raising of the independence and professional efficiency of the internal auditor
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The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most important findings of the research: -

1.E-Audit leads to the separation of audit work and the work of the committees assigned to the auditor within the units.

  1. 2. The first task of the auditor in all units is to examine the internal control system in units of the research sample, therefore, the presence of electronic information system sound for the activities of the units sample leads to the ease and efficiency of the examination of the internal control system and thus the discovery of errors less time, effort and cost.
    3. Leads to disallow electronic information system for people who are not licensed or authorized to enter and thus does not give the opportunity for manipulation of information and the results of the audit units in the research sample.

4. Leads checking mail checker to make more efficient and work experience in the field of computer data processing electronically and thus enable him to perform the procedures adopted by the sample units in the audit process

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
تطبيقات منحنى لورنز ودليل التركيز في كشف تغايرات مساحات وتكرارات وحدات الخارطة لمشاريع من وسط السهل الرسوبي العراقي
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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
( مُختَصَرُ الإمام المَيدانيّ في عِلم التَّصريف ) للإمام أبي الفضل أحمد بن محمّد بن إبراهيم الميداني ( ت 518 هـ )
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    The aim of this research is to make a new investigation of a scientific thesis in Arabic Morphology in which an allusion occurred in relation to its real author and its title, there is alot of dropping and flaw when it was first applied due to depending on one written transcript

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Publication Date
Mon Jun 17 2024
Journal Name
Warith Scientific Journal
قياس وتحليل متطلبا (التخطيط والدعم) على وفق المواصفةIATF 16949: 2016 / دراسة حالة في الشركة العامة لصناعة السيارات والمعدات
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The article is final after making all the modifications. 2,259 / 5,000 يهدف البحث إلى قياس وتحليل الفجوة بين الواقع الفعلي لبنود التخطيط والدعم وفق المواصفة (IATF16949:2016) في مصنع البطاريات أحد مصانع الشركة العامة لصناعة وتجهيز السيارات، وكذلك التعرف على نقاط القوة والضعف لبنود التخطيط والدعم وفق المواصفة محل البحث. ينطلق البحث من حاجة الشركة العامة لصناعة وتجهيز السيارات إلى إتباع المعايير العالمية في صناعة السيارات والمنتجات المرتبطة بها،

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Publication Date
Tue Feb 02 2021
Journal Name
جامعة واسط مجلة كلية التربية
استعمال الانموذج اللوجستي ثنائي المعلم في بناء وتدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة
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تهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
خطة الصيانة الوقائية ومحاكاتها على وفق معايير هندسة المعولية دراسة حالة في الشركة العامة للصناعات الجلدية - معمل رقم 7-
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This research is an attempt to study and evaluate the maintenance function at Factory 7 - The State General Company for Leather Industries, and to design a computerized preventive maintenance system to design and to analyze preventive  maintenance.  To accomplish the objectives of this research, data were gathered and analyzed according to the reliability engineering criteria for the period 2/1– 30/6/2005, then a preventive maintenance plan was designed for each machine of the sample study using the computerized system designed in this research. A Monte Carlo Simulation methodology was used for the purpose of evaluating the performance of the preventive maintenance plan of each machine for one year. The simulation res

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
أصول التربية : تضارب المحتوى وإشكالية الإعداد دراسة نقدية لكتب ومقررات أصول التربية في الجامعات العربية ووضع تصور منهاجي بديل
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Research questions  start from the fact that what the Arab origins of education  indicted . First question are :

- To what extent the subject of assets acquired a specific meaning in the Arabic books and educational subjects ? Is these selections are reflected on the classification of assets and their types ?
- What’s the nature of the content ? .Is there a consistency between the meaning and content ?

- What entrances handling and curriculum approach and tactics are in those books ?

- Is the assets subject introduced within  the grade  best suited ?

         &nb

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الإبلاغ المالي عن المشتقات المالية بوصفها أدوات للتحوط من المخاطر السوقية وفقاً للمعايير المحاسبية الدولية: بالتطبيق في مصرف بغـداد
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The research has  focused on accounting for marketing risks faced by banks because they are exposed to a high level of risk as a result of their great utilization of financial instruments, which may make them liable to insolvency or bankruptcy and collapse, and accordingly to major economic crises. Therefore, banks are required to manage (reduce) risks so as to prevent them. As Iraqi banks don't manage these risks according to modern methodology of using derivatives, as well as lack of both the standard accounting system for banks and the Iraqi accounting criterion (standard) No. 10 to an obvious methodology for these risks identification, classification, hedging and disclosure, the researchers was prompted to concentrate

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
نماذج من التمازج في قصص الأنبياء بين التشريعات السماوية الثلاث : الإسلامية واليهودية والنصرانية: التشريعات السماوية الثلاث: الاسلامية واليهودية والنصرانية
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   يهدف هذا البحث إلى تأصيل الإستدلال بالقاعدة العقائدية، وبيان ضوابطه، وإبراز نماذج من أهم تطبيقاته المعاصرة، وقد أعتمد مناهج من أهمها المنهج الإستقرائي والمنهج المقارن ، وتناول البحث التعريف لقصص النبوة فى الأديان السماوية ، وعرض بعض الدراسات السابقة التى تناولت نفس الموضوع ، ثم تطرق البحث لذكر نماذج من قصص الأنبياء من الديانات السماوية الثلاث ، وتوصل البحث الى أن الأديان السماوية رغم بعض الإختلاف

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الاميرة الأَميرة أَشرف بهلوي ودورها في التآمر على وزارة مصدق ومجيء قوام السلطنة (6 آيار 1951-22 تموز 1952)
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      The name of princesses  Ashraf Bhlwi was associated with very important events influnced on social polical Iranian fact through second half of twentieth century, with access Dr.Mosaddeq to cabinet on May 1951, The conflict seemed between him and princesses Ashraf in creasingly, when Mosaddeq came to authority he had many projects deal with oil industry laws in Iran and reform the elections laws, reducing terms of reference of Al shah and made it honorable only,  This matter disturbance Royal court especially, Ashraf, she started to coordinate with members of the shura council and other military personalities in order to over throw Mosaddeq cabinet but she failed because Mosaddeq supported by Irani

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الحوكمة المؤسسية المصرفية ومدى توافر دعائمها للوقاية من ألأزمات المالية في المصارف العراقية الخاصة المقيدة بسوق العراق للأوراق المالية
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Growing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict

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