المستخلص:

يهدف البحث لمعرفة الأثر المعدل للحَوْكَمة على علاقة التَّدقيق الالكتروني ومهام التَّدقيق الداخليّ في المصارف التجارية في العراق، وشمل مجتمع البحث كافة المدققين في المصارف التجارية، وبلغت العينة (386) موظفاً وموظفة في أقسام التَّدقيق الداخليّ؛ وتم إستخدام الأوساط الحسابية والانحراف المعياري وتحليل الانحدار البسيط والهرمي لاختبار الفرضيات، وتم الحصول على بعض النتائج منها: تأثير التَّدقيق ا

المستخلص:

       يهدف البحث الى بيان كيفية تحديد مخاطر التدقيق وتحديداً مخاطر الاكتشاف بعد تحديد الأهمية النسبية لبنود القوائم المالية وفقاً لمعيار التدقيق الدولي 320 وما لذلك انعكاس على جودة عملية التدقيق ، كما يهدف البحث الى اقتراح برنامج تدقيق في ضوء معيار التدقيق الدولي 320. تمثل مجتمع البحث بالشركات العامة للمقاولات لما له من أهمية وتأثير في اقتصاد العراق أما عينة البحث فتم

Abstract:

            The study aims to identify impact of the exchange rate on the size of the agricultural trade balance gap, and study impact in the short and long relationship between variables in Iraq for the period 2003-2022.The study used the econometric approach to analysis using the modern methodology of co-integration, and found a relationship between the exchange rate and the agricultural trade balance gap, it appeared in a positive relationship in the short term and an inverse relationship in the long term., Adopting an exchange rate policy contributes to increasing foreign trade and the need to pay attention to diversify sources foreign trade and

ﺘﻌد ﻤﻬﻤﺔ اﻟﻔﺤص اﻟﻀرﯿﺒﻲ وظﯿﻔﺔ ﺘﻘﯿﯿم ﻟﻬﺎ ﺒﻌض اﻟﺠواﻨب اﻟﻤﺴﺘﻘﻠﺔ واﻟﻔﺎﻋﻠﺔ داﺨل اﻹدارات اﻟﻀرﯿﺒﯿﺔ ﯿﺘوﻻﻫﺎ اﻟﻤﺨﻤن واﻟﻤدﻗق ﻟﻔﺤص وﻤراﺠﻌﺔ ﻛﺎﻓﺔ اﻷﻨﺸطﺔ اﻟﻤﺎﻟﯿﺔ ﻟﻠﻤﻛﻠﻔﯿن اﻟﺨﺎﻀﻌﯿن ﻟﻀرﯿﺒﺔ اﻟدﺨل ﺒدأ ﻤن اﻟﺤرف واﻟﺼﻨﺎﺌﻊ واﻟﻤﻬن ﺤﺘﻰ اﻟﺸرﻛﺎت ( أﺸﺨﺎص واﻤوال.
وﻨﺘﯿﺠﺔ ﻻﺘﺴﺎع أﻋﻤﺎل اﻟﺸرﻛﺎت وﺘﻌﻘد ﻋﻤﻠﯿﺎﺘﻬﺎ واﻟﺘطور اﻟﻛﺒﯿر ﻓﻲ اﺴﺘﺨدام اﻟﺤﺎﺴﺒﺎت

احتلت قضية غسيل الاموال أهمية كبيرة على الساحة الاقتصادية العالمية خلال الفترة الاخيرة إدراكا من المجتمع الدولي لأثارها السلبية على الاستقرار الاقتصادي و خاصة على الاستثمار المحلي و الدولي و لذلك يتزايد الاهتمام بها و سبل مواجهتها من قبل العديد من الدول و المنظمات الدولية و المراكز المالية الكبرى , حيث تهدد هذه الظاهرة الاقتصاد العالمي و خاصة اقتصاديات العالم النامي و من بينها الاقتصاديات العربية .

ان

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

في الوقت الحاضر اصبحت بيئة المخاطر الخارجية تتنافس الآن مع بيئة المخاطر الداخلية كمحور أساسي لإدارة المخاطر، بسبب هيمنة أجندة الاستدامة حيث تشكل هذه القضايا تحديات حقيقية للشركة ، لان التدقيق الداخلي يساهم في إضافة قيمة من خلال تقييم وتحسين عمليات إدارة المخاطر اذ هدف البحث الى تسليط الضوء على دور التدقيق الداخلي في وضع خطة  لتقييم عوامل البيئة الخارجية المتمثلة بالعوامل(الاقتصادية وا

facing economic units operating in the environment sector of the Iraqi

industrial many pressures in its seeking to measure and evaluate its performance because of variables, today's corporate environment, as the case which makes looking for a methodology can be adopted to evaluate its performance with a more holistic, rather than being limited to traditional measures that are no longer enough to keep pace with rapid changes in today's corporate environment, which requires that measures of performance are derived from the strategy of unity and commensurate with the specificity of the environment in Iraq. Try searching discussion Ttormwhrat and performance measurement systems to suit the business strategies and directions of change

Analytical Hierarchy Process (AHP) belongs to the family of Multiple Criteria Decision Making (MCDM)  and has, recently, received a wide popularity in decision making regarding supplier selection.  The objective of this study is to apply the methodology of AHP on selecting suppliers to supply materials for the  Geological Survey and Mining  Company (GSMC).  Criteria for rating the suppliers and pairwise comparisons were identified by the members of the Tenders Analysis Committee (TAC). In order to judge the internal validity of the AHP, it was applied manually on a sample of fourteen tenders that were analyzed  and executed between 2004-2007, then an interactive computerized  package was developed 

This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

The aim of the research to highlight the calendar of the most important tools used by the Central Bank of Iraq, in the implementation of the function of supervisory oversight, to verify the stability of the banking system, and protect the funds of shareholders, and depositors in general and the absence of any raises the risks of default and financial failure in particular, for commercial banks. The most important flaws and weaknesses in these tools, in the early detection of the risks of continuity in a timely manner, The study concluded a set of conclusions, including the weakness of the tools used in the performance of the function of supervisory oversight in detecting cases of default and financial failure in the early time as well as

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

The research seeks to determine the nature of audit services, their characteristics and the basic concepts of services marketing audit and definition of the rules and basic dimensions of the marketing audit services through the knowledge of the elements of the marketing mix and test the preferences of customers and auditors of the factors affecting the marketing audit services by selecting a sample of the owners of some of the projects and companies and a sample of auditors has been use the resolution to achieve the objectives of the research where a good question to the owners about the most important factors in your choice of the Audit Office and asked the organization to answer according to the standard trio (very important, a few imp

Research seeks to clarify the role of insurance companies to make great efforts for the success of the operation promotional products and to check it out for, there should be questions selling the company offers to salesmen producers and the latter projecting on the ground to serve customers and deal with them in style to earn satisfaction with.

        The method was used questionnaire and distributed through selected sample included producers in the company and the other sample Staff Planning and marketing researcher used the style gather the necessary information and subjected to analysis using statistical methods arithmetic, standard deviation and concluded search for a set of results which

The research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a

المستخلص:

    يهدف البحث الى تقييم تأثير الانتقال من المعايير المحاسبية المحلية الى معايير الابلاغ المالي الدولية (IFRS) في اجراءات التدقيق ، ولغرض تحقيق هدف البحث تم اعداد البيانات المالية للمصارف عينة البحث قبل التبني للفترة (2013-2015) وبعد التبني للفترة (2016-2019) ومن ثم تم بيان اجراءات التدقيق من خلال المقارنة لمعرفة الاجراءات الجديدة في ظل التبني ، تم التوصل للعديد من الاستنتاجات اهمها يسهم

المستخلص:

      نظرًا للأهمية المتزايدة لتقارير الاستداِمة، يتعين على المدققين تكييف إجراءاتهم للتحقق من دقة وموثوقية معلومات الاستدامة. وبالتالي، فإن فهم تداعيات الموضوعات الجوهرية المحتملة التي تم الكشف عنها في معايير المبادرة العالمية للتقارير(GRI-11) لقطاع النفط والغاز على إجراءات التدقيق أمر بالغ الأهمية لكل من المدققين والشركات لضمان مصداقية هذه التقارير. ولهذا استهدف البحث

المستخلص:

يهدف البحث الى دراسة تأثير التحفظ المحاسبي في القدرة الادارية للمصارف المدرجة في سوق العراق للأوراق المالية ولتحقيق هدف البحث قام الباحثان بالاعتماد على جمع بيانات الجانب العملي من التقارير السنوية للمصارف عينة البحث للمدة (2019 - 2021) بمقدار (3) مشاهدات لكل مصرف. وقد توصل الباحثان الى مجموعة من الاستنتاجات أهمها ان ممارسة الوحدات للتحفظ المحاسبي يؤثر في القدرة الإدارية للمديري

المستخلص :

             يهدف البحث الى دراسة الأنظمة المحاسبية المحوسبة المعتمدة عالمياً ومنها نظام تخطيط موارد المؤسسة (ERP) بتوظيفها في السيطرة على العمليات الداخلية وإحكام النظام المالي وغير المالي، وبيان اثر تطبيق هذا النظام كإحدى اهم نظم المعلومات المحاسبية لتحقيق الاسبقيات التنافسية للمؤسسة،

من خلال تطبيقه في معمل سمنت الكوفة احد معامل الشركة العامة للسمن

المستخلص:

            يهدف البحث الى التعرف على الجوانب المعرفية لمتغيرات البحث والتحقق من تأثير الحوكمة الالكترونية في الرقابة المالية، وقد تم دراسة هذه المتغيرات في عينة من العاملين في المجال المصرفي في المصارف التجارية العراقية المدرجة في سوق العراق للأوراق المالية وبعد تحديد النسبة من قبل الاحصائي والبالغ عددهم (12) مصرف، وشملت العينة (127) فرداً موزعين على عدة مستوي

Abstract:

              The research aims to explain the nature of the relationship between the dimensions of strategic cohesion, represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and organizational prosperity, represented by (intellectual capital, innovation, infrastructure, organizational agility, and sustainable competitive advantage) in the National Insurance Company. The questionnaire was adopted as a tool for collecting data and information from a sample of (64) who were in the position of (General Manager, Branch Manager, Department Manager, Department Manager, Division Officer, Unit

Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

The research aims at analyzing the indicators of the sovereign credit of oil and without oil to determine the face of the Iraqi economy from the challenges that would impede the process of growth and economic development for the period (2004-2015).

       the research tries to show some lessons to be learned from those indicators, Many of the most important conclusions, acceptance of the hypothesis of research and the weakness of sovereign credit capacity in Iraq to bear the sovereign debt and its burden and work to achieve sustainable economic and social development "in an economy in which oil is neutralized as a single commodity depends on them to meet the requirements of efficiency and efficiency

Growing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict

تهدف الدراسة الحالية الى التعرف على مدى فاعلية استخدام اسعار اسهم الشركات العادية المتداولة في اسواق راس المال لقياس كفاءة الادارة المالية، وذلك بعد دراسة اهم العوامل المؤثرة على هذه الاسعار، بالاضافة الى محاولة اعطاء فكرة مختصرة عن مفهوم الاسهم العادية وبعض الامور المتعلقة بها، اما الجانب التطبيقي فقد تم اخذ اسعار الاسهم العادية لعينة من الشركات العراقية واجراء مقارنة بينها وبين القيمة الدفترية لها ومن

تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added

If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

The research aims to shed light on the role of SAIs and the nature of their work, with the definition of the concept of quality reports and to clarify the reality of quality in the FBSA reports, the researchers reached to conclusions, including: The quality of the SAI reports is a requirement seeks to achieve any regulatory system in order to develop audit work output of the form in which its impact is reflected positively on the performance of the entities controlled, and researchers gave a set of recommendations, including: the need to increase community awareness of the importance of the FBSA Supervisory reports through conferences, seminars and workshops and that FBSA to follow-up reports, and check the quality continuously to the fa

This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian