The research aims to know the extent of the impact of the risks of foreign exchange centers represented in the risks of commitment, exchange rate changes and liquidity risks in audit procedures, and accordingly the research will provide an applied framework of knowledge that shows the relationship between the variables addressed, and the importance of the research lies in the light of its presentation of intellectual, cognitive and applied contributions On the risks of foreign exchange centers and audit procedures, the research community is represented in the banking sector. The sample included nine private commercial banks listed in the Iraqi Stock Exchange. The research relied on a time series consisting of four years that extended from 2017 to 2020. The research problem was in Audit procedures to verify and identify risks related to foreign currency positions within the banking activity. The research relied on financial indicators to measure the risks of foreign currency centers, and on the development of proposed audit procedures for auditing foreign currency centers and their application in the banks of the research sample, reinforced by statistical methods and programs represented by the (SPSS) program to test the research hypotheses, and the most important conclusions that he reached. Auditing foreign currency positions for non-trading purposes from the auditor helps reduce the impact of the risks of these positions (compliance risk, liquidity risk, and exchange rate change risks), as it needs audit procedures carried out by the auditor to discover its dangers, and the most important recommendations reached . Auditors should pay attention to auditing foreign currency positions for non-trading purposes because of their impact on banks, as it is possible to be guided by the procedures proposed by the researcher to audit foreign currency positions, as well as the proposed indicators to measure their risks, to know and identify the risks related to them well.
This is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic
... Show MoreThe use of the entrance diffraction hexagon continuous improvement of operations in order to achieve the rationalization of activities, costs and efficiency in the use of available resources and reduce the incidence of damage and waste and recycling, as the accounting information system does not meet the surface production processes oil fields cost management requirements in the measurement and evaluation of the costs of each activity and development of indicators to evaluate the efficiency and effectiveness of production processes and to cover the shortcomings of currently approved by the company so cost accounting system has Find addressed the use of strategic cost management techniques, including the entrance diffraction hexagon for c
... Show MoreBACKGROUND: Polycystic ovary syndrome(PCOS) is one of the most common endocrine disorder affecting women in reproductive age. No single etiologic factor fully accounts for the spectrum of abnormalities in the polycystic ovary syndrome. Different changes in hormonal, metabolism and the inflammatory markers as squealy of PCOS with adverse effect on the women life. OBJECTIVE: To study the relationship between polycystic ovary syndrome and levels of C-reactive protein, human interleukin and hormonal and metabolic alteration in women with PCOS PATIENTS AND METHODS: Thirty women with Polycystic Ovary syndrome (PCOS) and other thirty women without PCOS were included. Venous blood samples were taken in early follicular phase of menstrual cycle [day
... Show MoreNeed organizations today to move towards strategic thinking which means analyzing situations faced by particular challenges of change in the external environment, which makes it imperative for The Organization That to reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures, to try to achieve improvement root in the installation of the organization and methodscompletion of its work towards achieving high levels of performance and that is reflected to achieve its objectives, and this is what aims to Current search to deal with implications characteristics of strategic thinking in the stages of application re-engineering business of the company General Industries
... Show MoreRecently, Qatar, a well-known oil production country, has been convinced as a successful case in attracting foreign direct investment (FDI) as a smaller economy. This paper aims to investigate how FDI inflows affect Qatar’s business cycles. Time series data was selected from 1990 to 2010 as available. The VAR Impulse Responses and the Granger Causality test were mainly employed by using Eviews. The derived result shows that the FDI inflows and the economic growth in Qatar interact with each other in a relatively long term.
The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducti
... Show MoreConsistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc
... Show MoreThe practice by the administration of human resources on effectiveness of organization crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices by the administration of human resources on effectiveness of organization crisis administration were considered a new study and first according to the available and showing studies at this field .
The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs
... Show MoreForeign direct investment is considered one of important bases to blind economy for many. Countries as if the main stage for developing national economy ,so for this ,many of countries give great prominence to the role of drivel foreign investment due to its importance as one of economic growth pillars in the developing countries. They offer a support for modern technology, organizational and managerial skills.
Dneto the importance of direct foreign investment on the economic growth, today, we discover that Iraq in need to rebnlid the in frastructuve and renew what has been destroyed during was in many production and export institutions . as wel
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