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Identify Similarities and Differences between the IIA Standards and the Guide Work ofthe Internal Audit in Iraq
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This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well as the preparation of the program to ensure and improve the quality of part of the standards of qualities as well as the management of the internal audit activity and the preparation of the work plan and implementation and delivery of results and acceptance of risks and this included the performance standards, Internal Auditing Standards (IIA) in the work of internal audit units.

Key terms of research: Internal Auditing Standards (IIA), Guiding Guide for Internal Audit Units

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Violators of the law of God   (Between platforms and intimates)
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Al-Manas and Al-Muhais are two words in a close sense of the strange words of the Holy Quran. The word Al-Manas was mentioned once in the Holy Qur'an in Surat (PBUH). ) / 36 .. What we will see in the folds of the search, God willing.

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Illiteracy and its Impact on the Reality of Iraqi Youth between Heritage and Contemporary
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Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble

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Publication Date
Fri Sep 17 2021
Journal Name
Political Sciences Journal
Pending issues between the federal government and the Kurdistan region (Constitutional and legal solutions)
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The federal state is usually based on a number of regions because it is based on the multiplicity of political entities. The federal experiments were based on the existence of two or more regions and each federal system has its own peculiarities. Administrative authority between the federal government and local elected bodies of local people of absolute relative independence does not threaten the entity of the state according to the Constitution and the law and on a regional or reformer basis and exercise its powers within the legal scope prescribed The relationship between the federal authority and the Kurdistan region is the first level of the relationship on the real level, especially since no other region in Iraq has been formed exce

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
The Trade War Between the United States and China and Its Impact On the World Economy2017-2019
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The trade war, of course, leads to a sharp tension in international relations because the economy is the lifeblood of the states. In the world of trade and economy, countries began to lean towards cooperation. Economic relations after World War II were more liberal, trade barriers were removed and global trade became more flexible and smooth

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The relationship between the rule of mental improvement and ugliness and the objectives of Sharia And its impact on rulings
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The research addresses a fundamental Islamic jurisprudential Purposeful issue, which is (Sharia), and to indicate the impact of this on Islamic jurisprudence, deriving rulings and extracting purposes, and to repel the illusion that this issue is only doctrinal, and clarifying the aspects of similarities and links between them by explaining the origin of deriving the purposes of Islamic Law (Sharia) through the meanings and wisdom learned from the texts and the explanation of the rulings. The rulings of Islamic Law (Sharia) have urged bringing benefits and repelling harms, and that the path to do so is reason and its production. I began the research by defining the purposes of Islamic Law (Sharia), then defining the rule of rational right

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Publication Date
Sun May 08 2011
Journal Name
Journal Of Planner And Development
the reality of the transportation network in Iraq
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Transportation network could be considered as a function of the developmental level of the Iraq, that it is representing the sensitive nerve of the economic activity and the corner stone for the implementation of development plans and developing the spatial structure.
The main theme of this search is to show the characteristics of the regional transportation network in Iraq and to determine the most important effective spatial characteristics and the dimension of that effect negatively or positively. Further this search tries to draw an imagination for the connection between network as a spatial phenomenon and the surrounded natural and human variables within the spatial structure. This search aiming also to determine the nat

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Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality of bee breeding in Iraq and ways to develop it
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This study was (the reality of beekeeping in Iraq and ways of developing them) as a research project in the branch of production is important branches of the productivity of the agricultural sector in Iraq, and the importance of this section, productive (beekeeping) for the agricultural sector in his contribution to increase the vegetable production and improve the quality and the various Classes of types, through its active role in the pollination of plants and indirectly (when the bees to move between plants to collect nectar and pollen grains), which contributes to reduce the losses in plant production and raise the rate of productivity per donum of various agricultural crops.

On the other hand play a

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the Causal Relationship between the Financial Infrastructure and Foreign Investments in Malaysia and Indonesia 1990-2013
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Abstract\

The developed financial infrastructure is one of the most important elements for achieving stable financial system in a country. The importance of developed financial infrastructure comes from its role in create economic and financial context attractive for foreign investments. Thus, this paper aims first to measure an index of financial infrastructure, and secondly, to gauge the nexus between the developed financial infrastructure and foreign investments inflow in Malaysia and Indonesia. We estimate the index of financial infrastructure by using different indicators such as (the institutional environment, access to finance, legal environment, and others).

By using the G

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Private investment and its role in the process of economic reform in Iraq
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بعد ثورة تموز عام 1958في العراق, لم يكن يسمح للقطاع الخاص بأن تكون له استثمارات كبيرة في القطاعات الاقتصادية. وذلك بسبب الإيديولوجيات التي كانت تؤطر الفكر السياسي. حيث كان النهج الاشتراكي هو الغالب في إدارة الأنشطة الاقتصادية. إذ قامت الدولة بتأميم معظم الاستثمارات الخاصة الكبيرة ،لاس

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