The Arab heritage is considered one of the treasures of the noble human civilizations, as it is a deep-rooted heritage, when the dawn of Islam dawned on the Arabian Peninsula, and when its conquests spanned,

تحتل الرقابة المالية والإدارية أهمية كبيرة في عمل المؤسسات وتمثل المرحلة الإشرافية فيها وتُعد من أهم عناصر العملية الإدارية، ويأتي دور الأجهزة الرقابية لضمان تقديم الخدمات للمواطنين، بأسرع وقت، وبأقل جهد وتكلفة. واعتمدت الدولة العراقية منذ تأسيسها على جهاز رقابي خارجي واحد هو ديوان مراقب الحسابات العام المؤسس بالقانون رقم (17) لعام 1927 الذي كان يمارس أعمال الرقابة والتدقيق المالي والحسابي للمصروفات والإير

Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this s

enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

The research focuses on determining the role of customer relationship management in improving financial performance by surveying the opinions of a number of employees of a number of Iraqi private banks. The customer has become the focus of attention and the most important factors of success and profitability and competition. Therefore, decisions related to the customer are important decisions that support the process of making, And follow-up of administrative decisions, including financial decisions aimed at improving the financial performance of banks and distinguish them from competitors.    Thus, the techniques used in customer relations management programs to collect, analyze and use data and information have beco

Abstract  

   The research problem focuses on studying the interest of the Medical City Department of the Ministry of Health in improving the creative thinking skills of the administrative leadership through parallel & comprehensive thinking according to the of six thinking hats strategy. The research sample consisted of (170) administrative leaders in the upper & middle organizational levels, The questionnaire was used as a main tool for data collection, In addition to the observation & Interview, The research sought to answer the following questions: What is the extent to which the administrative leadership (Tpp & middle) in the organization investigated the concept of the six thinkin

This research aims to know and the role of the marketing recovery dimensions in improving the organization's reputation through an exploratory study of private banks in the city of Baghdad. The aim of the research is to define the role of the marketing recovery through its dimensions (compensation, apology, speed of response, assistance and problem solving), in improving the organization's reputation, as the research will attempt to provide a theoretical framework for the dimensions studied through the most important of what researchers presented and then conduct the applied aspect of the research. Data were collected using a questionnaire-based survey consisting of 35 questions and distributed to 110 managers of private banks in

The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

Purpose: to demonstrate the possibility of moving to electronic data exchange dimensions (regulatory requirements, technical requirements, human requirements, senior management support) to simplify the work procedures dimensions (modern procedures, clarity of procedures, short procedures, availability of information and means required. The simplicity of the models used because of its importance to keep abreast of recent developments in the service of municipal works through the application of electronic data interchange, which simplifies procedures and out of the routine in the performance of the work of municipal departments has developed. It was applied to Municipality (Hilla) so that the transformation