Preferred Language
Articles
/
jpgiafs-354
The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption: Applied Research in Sample Entities
...Show More Authors

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakness of measures to curb and reduce the administrative and financial corruption, and the second weakness of the administration's awareness of the importance of this cooperation and coordination leads to the weakness of the measures to curb corruption .The researcher dealt with the research problem of the weakness in the relationship between external auditors and internal auditors and the weakness of the independence of the internal auditor in the public sector units and government departments, and inadequate legislation and auditing standards local to determine the nature of their relationship The research found a set of conclusions and recommendations, and the main conclusions was the agreement about the answers of the research sample from (auditors and internal auditors and general managers of public sector units and government departments) on the need for cooperation and coordination between the external auditor and internal auditor. The most important methods of cooperation and coordination is to hold joint meetings to the challenge the common goals and joint planning (the exchange control reporting between them. While the most prominent recommendations were issue a standard audit local specifies the modalities of cooperation and coordination received in the recommendations of the International Organization of Supreme Audit, Finance and Accounting (INTOSAI), which was agreed by the research sample as well as the need for professional organizations in Iraq represented by the Association Accountants and the Council of the profession of audit and account auditing of spreading the culture of cooperation and coordination between external auditor and internal auditor, as well as the addition of legal materials in the Companies Act (No. 21) and (22) for the year 1997 (amending) a clear definition of the nature of their relationship.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Leadership styles and their role in enhancing the intellectual capital Field research in the Ministry of Foreign
...Show More Authors

This study has taken into consideration two vital variables (leadership, leadership styles and intellectual capital). The research aim through the relations between the leadership styles and intellectual capital, to building conceptual frame for the variables of study and exploring the nature of correlation relations between these variables and their effects in enhancing intellectual capital.

      The research was conducted at the Ministry of foreign in Iraq, and included a sample of leaders and subordinates amounted to (186), has been using the questionnaire as a key tool to collect data on the sample.

      For the dealing with

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jun 29 2025
Journal Name
Journal Of Economics And Administrative Sciences
The role of leadership skills in organizational trust Analytical research center in the Ministry of Higher Education and Scientific Research, Iraq
...Show More Authors

View Publication
Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
The term that is verbally agreed and different is meaningful Between grammar and fundamentalists
...Show More Authors

Science is linked to each other bonds assets, branches and even close to each other; to become a link of this type of patterns of scientific integration, and perhaps the most prominent science that saw the overlap and interdependence of science and jurisprudence and its origins, and this interdependence did not stop at the epistemological foundations of knowledge; To the branches, methods of extraction, and diligence to extend to the terminology; to find similar terms in both flags; to become those terms similar in the word and meaning and even the end, but we do not lack terms similar in pronunciation and differing in meaning; and this difference is imposed by the specificity of each science and what M E; however, approached many terms

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of performance of the inspection teams in the appraisal of health situation in Dhi-Qar case research in the Health Department of Dhi-Qar
...Show More Authors

Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
A reflection of organizational citizenship behaviors in the performance of employees A prospective study of a sample of the teaching staff working in the Degla University College
...Show More Authors

 

Abstract
        This research aims to identify the relationship and the impact of the behavior of organizational citizenship in the performance of employees, as practiced behaviors organizational citizenship substantial role in achieving the objectives of both the organization and its staff at the same time, so it affects a large extent on the characteristics and performance of individuals employees and thus influence the success of the organization as a whole, problem of the research has indicated that there is a clear failure in the study of the impact of the behavior of organizational citizenship in the performance of employees, was chosen

... Show More
View Publication Preview PDF
Crossref
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)
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the Phenomenon of monopoly according to the vision of Accounting
...Show More Authors

The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its pos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 28 2021
Journal Name
College Of Islamic Sciences
The concept of the phenomenon of nuns: an analytical ideological study
...Show More Authors

ملخص البحث باللغة الإنجليزية

The concept of the phenomenon of nuns: an analytical ideological study

Dr. Samia bint Yassin Al-Badri

Department of Islamic Doctrine & Contemporary Ideologies

College of Shariʿah & Islamic Studies

Qassim University

 

The study of concepts is one of the main pillars of doctrinal studies, in order to understand the formation of the concept, and to understand its contexts in religious sources, in order to be systematically criticized; So, this research came with the title:

The concept of the phenomenon of nuns, an analytical doctrinal study

The study concluded with resu

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Digital Communication: The Future of Identity in Arab TV Drama: A Field Study on a Sample of Arab Society in the UAE in 2017
...Show More Authors

The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par

... Show More
View Publication
Crossref
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Financial Analysis in Investors Decisions ( Iraqi Stock Exchange )
...Show More Authors

  The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

... Show More
View Publication Preview PDF
Crossref