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The role of the external auditor in assessing the security of information technology systems in light of (ISO/IEC 27001): (Applied research on a sample of private banks)
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This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the policies described in the standard (ISO / IEC 27001), has been approved (checklist) Based on the standard specifications and procedures mentioned in the standard as a main tool for collecting and analyzing data and information for a sample of private banks, and in the light of the application process a number of conclusions were reached, the most prominent of which is the failure of banks to fulfill the research sample for all the requirements and conditions of the standard (ISO / IEC) 27001. Weaknesses and imbalances in the security of the systems used to process data and information, which requires standing on them and studying them, and the researchers made a number of recommendations, the most prominent of which are on the banks ’departments. To discuss increasing interest in meeting quality requirements in relation to the security of its information by meeting the reliability requirements of information technology security contained in the standard (ISO/IEC 27001), with the need to seek external consultants and auditors specialized in the field of information security for the purpose of security checks of the systems applied in the bank..

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of E-Learning in enhancing Total Quality Management in Educational Institutions: an exploratory study of the opinions of a sample of the staff of the Directorate of Education in the province of Nineveh
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Purpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorates.

Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20

The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reali

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
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Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of the cognitive peak and its implications for achieving outstanding performanceAnalytical study of the views of a sample of the staff of the University of Baghdad
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        Knowledge represents the foundation stone for the work of all organizations, are working who leads the thinking of individuals is the ability that leads to behavior based on rationality, it is the work that creates value to the organization and thus gain access to performance winning where that knowledge is a new type of capital based on the thought and experience and is the so-called intellectual capital, which is renewable and is constantly evolving. The study sought to explain the role of the climax  knowledge in achieving the highest levels of performance Organizational and then access to the performance winning in educational organizations the study sample, was found to be a co

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the performance of the structural capital according to standards of e-learning and its reflection on the performance of universities: applied research
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The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

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Publication Date
Wed Feb 08 2023
Journal Name
Journal Of Educational And Psychological Researches
Activating the Role of Women Leaders in Educational Decision-Making in Educational Administrations in the Northern Border in Light of the Kingdom's 2030 Vision
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This study aims at identifying the activation of the role of feminine leaders in educational decision-making in educational administrations in the Northern Borders Province in light of the Kingdom's vision 2030. It also aims to identify what educational leadership is, to study the conceptual framework of the contemporary education decision-making process, and to examine the reality of the problems of feminine leaders in educational decision-making in the educational administrations in the Northern Borders. In addition, it tries to develop a proposed vision to activate the role of feminine leaders in educational decision-making in Educational Administrations in the Northern Borders Province in light of Vision 2030. To achieve the objectiv

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Flexibility in Achieving Organization Effectiveness: Analytical Research in the Directorates of the Ministry of Education
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This research aims to know the role of strategic flexibility in achieving organizational effectiveness by studying the dimensions of strategic flexibility (capacity flexibility, resource flexibility, information flexibility, and coordination flexibility) on the dimensions of organization effectiveness (environmental adaptation, productivity and achieving goals) through an analytical study conducted in six directorates in the office of the Iraqi Ministry of Education.

The research problem was represented in the form of questions, the most prominent of which was "What is the role of strategic flexibility in achieving organization effectiveness?" The descriptive analytical approach was relied on in applying

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
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Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

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Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles facing the application of electronic banking An exploratory: study of the opinions of a sample of bank employees operating in the city of Nasiriyah
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Electronic banking plays a prominent role in providing the best banking services and upgrading the banking sector for the better, so this study aimed to shed light on the most prominent obstacles that prevent the application of electronic banking in banks operating in the city of Nasiriyah, and in order to achieve this goal the researcher used the descriptive analytical approach And through a questionnaire form that was distributed to a group of employees, numbering (60) employees in the upper, middle and operational departments in a number of branches of private banks operating in the city of Nasiriyah, namely (the Iraqi Trade Bank, the Gulf Commercial Bank, the Bank of Baghdad, the Union Bank of Iraq), which represented The stu

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Attitudes of the Private Sector towards the Application of Operational Contracting in Private Education Schools in the Sultanate of Oman: A Qualitative Study
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Abstract

The research aims to investigate the private sector attitudes toward operational contracting in special education schools. The research adopted the qualitative approach by using personal interviews with a sample of (45) private school owners and managers in Oman. The results of the research revealed that there is an agreement among the majority of respondents on the ability of the private sector to manage special education schools, the advantages of the partnership, as well as the need for guarantees to support this partnership. The government should fully assume it. The role of the private sector remains to raise the operational efficiency of schools. Opinions vary about the level of powers granted to t

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The mediator role of the psychological contract in light of the linking between training needs and organizational commitment - exploratory search
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  The purpose of this research shed light on the analysis of the relationship between training needs and organizational commitment and the role of a variable contract psychological, and start search of a dilemma thought provoking fundamental questions revolve around the search was the answer to all those questions of tricks theoretical framework to the variables of research first and test models of the relationship and impact secondly During six hypotheses major, The objective of the research the impact of the factors that affect training needs in organizational commitment center the psychological contract, and applied research on a sample of 100 individuals working in the engineering department and maintenance at the D

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