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Proposed model for the work of audit committees in the public sector and its interaction with the Federal Board of Supreme Audit to reduce the incidents of fraud

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works in the public sector (state institutions) in Iraq which lacks of such committees; that form part of the governance tools, and those institutions are hit by various types of fraud and a rampant corruption is dominating their entire facilities, moreover, the Board of Supreme Audit plays a significant role in detecting the financial irregularities, cases of fraud and financial manipulation within the state institutions, pursuant its law 31 (2011).

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
في تعزيز بيئة الانتاج الرشيق استخدام اسلوب S -5

في تعزيز بيئة الانتاج الرشيق استخدام اسلوب S -5

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
برنامج لتقويم اداء رؤساء الاقسام العلمية في الجامعات العراقية

مشكلة البحث

       لقد حدا بالمهتمين في الميدان التربوي، والادارة التربوية بصورة خاصة، ان يجدوا علاقات ايجابية بين متغيرات الميدان التربوي عامة والاداري بصورة خاصة وقد تمخض هذا عن وجود علاقة ايجابية بين اداء المديرين ورؤساء الاقسام ودرجة التقويم، ومن هنا يتضح انه كلما كان التقويم عالياً في درجته، يتضح ان هناك اداءً فاعلاً ولكن ليس بالشكل الحقيقي لمعنى التقويم ما لم يكن هناك

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
تربية الشباب في التراث الاسلامي وانعكاساتها على الواقع المعاصر

Islam paid great attention to the youth, and took care of them because they
are the strength and movement, which is the preferrence stage in human life,
and they are the ones who

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Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
تحديات العولمة للهوية العربية ودور الجامعات العربية في مواجهتها

تحديات العولمة للهوية العربية و دور الجامعات العربية في مواجهتها

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
رؤية حضارية لمناهج الفكر الفلسفي واتجاهاته في المشرق الإسلامي

This research involves the civilized vision of the trends and approaches of philosophical thought in the Islamic Orient, whose objectives were to show Islamic philosophy and the pioneers of thought in it and the most important products that crystallized after its emergence in the Islamic world

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Функция и значение союзов и союзных слов в русском и арабском языках Тахсин Раззак Азиз

Одной из трудностей, вызывающих искажение смысла предложения, при переводе и понимании любых текстов зачастую является неправильное понимание функций и значений: союзов и союзных слов или замена одного значения другим. Это объясняется прежде всего тем, что при чтении основное внимание сосредоточено на переводе главных частей речи, на их многофункциональности и многозначности и упускаются из вида втор

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
تعمير تعمير الأرض وأهمية الغرس في ضوء السنة النبوية

Islam is a religion that God wanted to be a platform emerges from human steps in various walks of devotional and economic life, etc, so it went Islam, guids human beings being as successor of God on earth.

 The result that the worship of man for the Lord, which is one of the reconstruction of the land that is the secret of the sustainability of human life on the ground, often urged the Sunnah on the reconstruction of the earth and the importance of planting them and paired the reconstruction work that obtained by the human reward which would Allah his home in the Hereafter, There construction of the earth does not involve just planting them; it takes many forms Maintaining them and not marring the form of reconstruction and

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
دور الإرشاد النفسي في تحقيق جودة الحياة بالمجتمع المعاصر

     Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.

      The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dignity and the need to live a quiet lif

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
القبائل الآمورية ودورها التأريخي في بلاد الرافدين وبلاد الشام

The research titles “Ammorrite tribes and their historical role in Mesopotamia and Levant” deals with tribe structure, nomination, political and cultural roles of these tribes in Mesopotamia and Levant, as it terminate Sumerian presence in Iraq and changed historical course and contributed in changing population landmarks and started new bright era, in addition to admitting new beliefs, gods and laws, beside ruling principles which became tribal, i.e., dynasties instead of Sumerian rulings based on religion belief.

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة

التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة

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