The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

The research acquires its importance by motivating the behavioural side of the employees to apply modern technology in the work, because of its great importance in increasing the efficiency of employees’ performance and excellence. The research was based on two main hypotheses to show the relationship and impact between the variables through the adoption of a questionnaire to collect data and information related to the research, which consisted of (50) people from administrators working at different levels, based on personal interviews and field visits to collect research data. The data collection process was subjected to statistical analysis using the statistical program (SPSS) (Statistical package for social science) to reach

Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts

Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis o

     The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe

Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive- constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R^2, t, p). Many results concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necessity of de

The aim of this study was to identify the rate of return of the stock through the financial information disclosed by the financial statements of companies both services and insurance included in Iraqi market for securities . The study used a descriptive statistical methods and the correlation matrix for the independent factors , in addition to a regression model for data  analysis and hypothesis . Model included a number of independent variables , which was measured in the size of company (sales or revenue) , and the leverage , in addition to the structure of assets and the book value of owners'  equity in the company , as well as the general price index .Based on the data of (11)companies and for three years, showed the result

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

The production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies  adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.

       This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs ass