American Institute of Certified Pubilc Accountants- Institute of Internal Auditors- The Internal Control Standards Committee of International Organization of Supreme Audit Institutions- International Standard on Auditing- Organization for Economic Corporation and Development- Statement on Auditing Standards- Securities & Exchange Commission- Sarbance_Oxley- United States General Accunting Office
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The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some
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