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The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption: Applied Research in Sample Entities
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    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.

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Publication Date
Fri Sep 03 2021
Journal Name
جامعة بغداد
محاضرات في الأديان الوضعية : دراسة موضوعية
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قسم المؤلف كتابه على ستة فصول تسبقها مقدمة وتعقبها حالمة، فقد أبانت المقدمة الدوافع والأسباب التي تقف وراء عنوان الكتاب، إذ وصفه بأنه يجمع بين دفتيه مادة علمية غايتها التعرف على بعض الأديان التي يدين معظم البلدان مع بيان تاريخ نشأتها ومناصريها. وقد حدد الديانات التي سيقتصر الكتاب على دراستها، وهي: الصابئة المندائيين والديانات الهندوسية والبوذية، والجينية والكونفوشية في الصين والشتوية في اليابان كونها من ا

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Publication Date
Tue Sep 01 2020
Journal Name
مدلة العلوم القانونية
نطاق حماية المستهلك في القطاع المصرفي
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نطاق حماية المستهلك في القطاع المصرفي

Publication Date
Sat Jan 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
الفاظ القرأن المجيد في الديوان الفرسي
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الفاظ القرأن المجيد في الديوان الفرسي

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
تشخيص الاطفال التوحديين في رياض الاطفال
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Developing disorders or ingeneral disability considered one of infortant cases which socities faces as a case with several a spects that may lead to disability . the movement of growth anf developing in the society thus the gardiauship of abnormal individuals became insisting issue which has social and human necessity .

The children of autism considered as special categories that guardian ship and care started of them inhoticeble image at the last time .

Hence, the researcher interested in this problem that made her studying it the study aimed to educte the child of autism that exist in kindergarten .the resrarcher depended on (Adel Abdullah) test for child autism that consists o

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Publication Date
Tue Apr 01 2008
Journal Name
Al-academy
البناء اللحني والايقاعي في المقام العراقي
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عرف العراق بتعدد ألوانه الغنائية ، المختلفة حيث نلاحظ من خلال الاختلاف والتنوع ألوانا شتى من هذا الفن في الشمال أو الوسط أو الجنوب، ولكنها في الواقع تنبع في أصل واحد إلا وهو المقام العراقي .وقد وردت في المصادر الموسيقية إشارة إلى قالب موسيقي غنائي تحت اسم المقام في كل في تركيا، إيران، اذربايجان وغيرها، ولكن تسمية المقام في العراق له دلالة أخرى على قالب خاص اشتهر في مدينة بغداد بالذات وينسب إلى فت
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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التقنيات المصرفية في تمويل التجارة الخارجية
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Finance is the various forms of the basic components of the economies of the countries and playing the important role of developing of the social aspects and economic communities, and foreign trade in particular, its really important for countries because finance represent the largest share in the national income. Thus, finance became the important aspects for nations and how could be improved and ensure good reputation to it , Perhaps one of the most important insurance that seek to achieve is the funding guarantees through the intervention of financial institutions and most important banks, using a range of techniques and tools that today are among the most important foreign trade financing sources and the most important documentary cr

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
القيم السائدة في قصص الاطفال الكردية
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The goal of the research is to identify prevailing values in Kurdish children’s stories, and statistically significant differences between groups. In the theoretical framework, the definitions of values are reviewed. Furthermore, a range of previous studies were offered, with the most important findings.
To achieve the goals of this research, an amount of 14 Kurdish children’s must be analyzed. The selected Kurdish children’s stories must be translated to Arabic conform the classification ’White’.  After confirming the stability of this tool, the researcher reached the following results:

The cognitive and physical values received the highest ratios, while the moral, practical, patriotic and nationalistic values

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
بزووتنةوةى (روانـــــطة) قؤناغيَكى نويَي شيعرى كوردى Rwanga Movement: a New Stage of Kurdish Poetry
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Rwanga (view) movement is a new Kurdish poetry movement. Some poets and modern storywriters published a manifest in 1970. They have made a group of changes in the content and appearance of Kurdish poetry. They were under the influence of western literature schools such as Surrealism, Dadaism and Existentialism. Likewise, the impact of the new Arabic literature that appeared by the end of 1960s on them was obvious as they were imitating such literatures. Nevertheless, the condition of Kurdistan at that time was in need of a new literature to express that new stage. Sherko Bekas was one of those poets who became the dynamo of the poetic movement in which the rebellion spirit was embodied in the modern way of dealing with culture, rhyme, rh

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
السرقات في المنظمات والعوامل المؤثرة فيها
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Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts.

   

   The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases, of thefts occurred in the District, also a sample of (60) sp

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Publication Date
Sun Jun 11 2023
Journal Name
المؤتمر الدولي السابع عشر للآداب واللغات والدراسات الثقافية
تجليات التناص في غرر البلاغة للصابي
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يُعدّ التناص أحد تقانات البلاغة الحديثة – الأسلوبية- التي تنهض برقي النص ، بوصفه عنصراً فاعلاً في بلورة المعنى وتناغمه مع قصدية المتكلّم ؛ ممّا يسهم في تواشج علائقية البنية الدلالية للنص وتعاضدها النسقي في تكوينه ؛ لفتح نافذة التأويل عند المتلقي بحثاً عن الدلالات المتغلغلة في البنية العميقة ، وهذا ما بدا واضحاً في متن كتاب (غرر البلاغة) للصابي ، فهو يزخر بنصوص تناصية دينية وأدبية ، تمدّ المعنى بطاقات جمالية م

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