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Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignment, as the auditor is assigned to confirm a specific paragraph of the assurance program by the authority that assigned him. International Auditing Standard (3402) relies on two reports, the first to describe control tools and their design in service facilities, and the second to design them and their operational effectiveness to know the extent of strengths and weaknesses in the service organization, the importance of having cadres with a high scientific and practical level to carry out the task of assurance to reach those reports to the highest level of quality.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Problematic intervention in the new international order and its impact on international relations - the U.S. role a model
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Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Building a Training Program in the development of the Willpower of the Kindergarten Children
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The research aims to build a training program to develop the willpower in the kindergarten children. In order to achieve the objective of the research, the two researchers have developed a Training Program according to the following steps:

- Determining the general objective of the Training Program.

- Determining the behavioral objectives of the Training Program.

- Determining the content of the Training Program.

- Implementing the content of the Training Program sessions.

- Evaluating the Training Program.

The training program consisted of (15) sessions, each session included a set of parts (title, general objective, methods, time and place to implement the sessions, behavioral goals, tool

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Committed of the Auditors for the Procedures of Environmental audits (An Exploratory Study of a sample of auditing offices in Iraq)
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At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as  aresult of the negative effects of the activities of these units.

The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of  the auditor in conducting  environmental audits. It also deals with the concept of the enviro

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of Audit Work Under Expert System
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
The legal provisions of the continental shelf in international law
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الأحكام القانونية للجرف القاري في القانون الدولي

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Risk Analysis of Projects Accordance with the Professional Project Management System: A case- Study Mansur Construction Contracting Company here
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The research aims to identify the risks faced by projects and work on the administration, such as those risks by using professional Project Management System (Project Management Professional) by identifying those risks and their impact on the objectives of the project, if they occur and to provide appropriate responses to Ha.autam search application on the draft Law Faculty port by the General Mansour Construction Contracting company has been using a method personal interview with the heads of departments and project managers in the Al-Mansour and tools descriptive and quantitative analysis as was used (likelihood and impact of risk analysis, Ai_kaoa scheme Sbb- effect, analysis of probability and impact, risk matrix (probability

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Stress Distribution on the Zygapophyseal Joint of Lumbar Vertebra by ANSYS Program
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Zygapophyseal joints (or facet joints), are a plane synovial joint which located between the articular facet processes of the vertebral arch which is freely guided movable joints. Ten dried vertebrae were used for the lumbar region and taking (L4) as a sample to reveal stress pathways across the joints by using ANSYS program under different loading conditions which used Finite Elements Analysis model. Results obtained from the ANSYS program are important in understanding the boundary conditions for load analysis and the points of stress concentration which explained from the anatomical point of view and linked to muscle and ligament attachments. This model used as a computational tool to joint biomechanics and to prosthetic im

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Using the international standard for Training (ISO-10015) to Improve the Quality of the Control Activity – A Survey Study at the Federal Board of Supreme Audit.
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The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

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Crossref
Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the change process in enhancing organizational performance (Analytical research)
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  This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Extent of Applying Corporate Governance Requirements According to International Specification (ISO 26000:2010) in the National Insurance Company: A Research Application
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Abstract

                The research aims to identify the application of corporate governance requirements according to the international standard (ISO 26000:2010) in the National Insurance Company. Strengths and weaknesses were identified to study the current state of this requirement's application in the company under investigation. The descriptive-analytical approach was utilized through a checklist derived from ISO 26000:2010. Several personal interviews and field visits were conducted to understand the extent of application and documentation based on various statistical methods. The results revealed a level of applic

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