The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

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

In the early 1990s, as the beginning of the new unilateral leadership of global power by the United States, a new climate of rivalry emerged between revolutionary jihad and national jihad. Al-Qaeda has played on both sides to promote its agenda in support of global jihad. The veteran Afghan warriors returned to the Arab world after the play against the Soviet army "infidel" in Afghanistan after the Soviet invasion of Afghanistan in 1979 and until the disintegration of the Soviet Union in 1990. The Arab world is looking for roles to attract international forces seeking to implement specific projects that need a combat tool . Al-Qaeda has tried to exploit national conflicts and the emergence of sectarian political streams in the Middle Eas

           This research aims to identify and measure the role of TQM in the process of developing  the financial  performance of  Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele

Abstract

Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim

Abstract              
          Agricultural investment is one of the main requirements in most economies of the world for its importance in the development of the agricultural sector through the agricultural and technological infrastructure and agricultural research, as well as its impact on most economic, social and service activities, especially if managed and employed scientifically, which generates income and productive capacities and services and new commodities, Unemployed as agricultural investments in Iraq fell significantly after 2003 due to economic, political, social

Measuring university teachers attitudes towards the security man Summary This research aims to study the measurement of university teachers attitudes towards the security man, and represented the research sample (196) of teachers, including 124 males and 72 females from different faculties of Salah al-Din - Erbil University. The researchers adopted on a scale (Al-Tarawneh 2008), as amended, and its development, the scale consists of four areas and (28) paragraph covers paragraphs measure the beliefs and feelings of the individual towards the security man as the theme of direction. The research sample answered all the paragraphs of the scale grade five similar styles (Likert) (strongly OK, OK, neutral, non-OK, Strongly Disagree). The rese

        قبل سنوات عدة أصدرت وزارة التعليم العالي والبحث العلمي تعليمات بتدريس مادة اللغة العربية في الجامعات اهتماما منها باللغة العربية وضرورة الحفاظ عليها فضلا عن سعيها لوضع الأسس الراسخة للغة بغض النظر عن تخصص الدارسين وفي جميع الاختصاصات.

لقد لوحظ من خلال تدريس مادة اللغة العربية للصف الأول من الجامعات ضعف اهتمام الطلبة بالمادة والنظر إليها على أنها مادة ثانو

The study aims at finding out:
1. The students' attitude towards the mixed learning at the university.
2. The statistically significant differences in attitude towards the mixed learning at the university according to the specialization variable.
3. The statistically significant differences in attitude towards the mixed learning at the university according to the gender variable.
The researcher has constructed a scale for measuring the students' attitude towards the mixed learning at the university.
After assuring its validity and reliability, the scale has been given to a sample of (100) students. The sample is selected randomly from (4) colleges of the university of Baghdad, (2) for scientific specialization and (2)for h