Preferred Language
Articles
/
jeasiq-327
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
...Show More Authors

This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the financial corruption cases in the Iraqi environment as well as a framework proposal for strategic audit can be applied in the local environment in order to detecting the financial corruption cases and ways to treated them. The research found a number of conclusions was that the most important results of the empirical studies that measure the effectiveness of the control systems of internal and external both types as well as the Integrity Commission and the departments of inspectors general have proven that the actions taken by those actors is insufficient and ineffective to limit the financial corruption cases in Iraq.

The research was presented several recommendations were the most important of the need to adopt a framework proposed strategic audit and in earnest, which would help financial control bodies and the Integrity Commission and the departments of inspectors general in the performance of its role effectively in order to detect the financial corruption cases in the economic units operating in the Iraqi environment, and to be completed of strategic audit to the fullest requires that have a logical sequential steps to give positive results.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Monitoring Role of the Governmental council in improving the performance of local Committees: Applied Research in the Wasit Governmental Council
...Show More Authors

            The research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the con

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Gravity Field Interpretation for Major Fault Depth Detection in a Region Located SW- Qa’im / Iraq
...Show More Authors

This research deals with the qualitative and quantitative interpretation of Bouguer gravity anomaly data for a region located to the SW of Qa’im City within Anbar province by using 2D- mapping methods. The gravity residual field obtained graphically by subtracting the Regional Gravity values from the values of the total Bouguer anomaly. The residual gravity field processed in order to reduce noise by applying the gradient operator and 1st directional derivatives filtering. This was helpful in assigning the locations of sudden variation in Gravity values. Such variations may be produced by subsurface faults, fractures, cavities or subsurface facies lateral variations limits. A major fault was predicted to extend with the direction NE-

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (2)
Scopus Crossref
Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment.
...Show More Authors

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Physics
Detection of Physical and Chemical Parameters Using Water Indices (NDWI, MNDWI, NDMI, WRI, and AWEI) for Al-Abbasia River in Al-Najaf Al-Ashraf Governorate Using Remote Sensing and Geographic Information System (GIS) Techniques
...Show More Authors

The purpose of this study was to find out the connection between the water parameters that were examined in the laboratory and the water index acquired from the examination of the satellite image of the study area. This was accomplished by analysing the Landsat-8 satellite picture results as well as the geographic information system (GIS). The primary goal of this study is to develop a model for the chemical and physical characteristics of the Al-Abbasia River in Al-Najaf Al-Ashraf Governorate. The water parameters employed in this investigation are as follows: (PH, EC, TDS, TSS, Na, Mg, K, SO4, Cl, and NO3). To collect the samples, ten sampling locations were identified, and the satellite image was obtained on the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Brokerage Firms under Information Asymmetry and its Effect on Common Stock Trade : Applied Research in the Iraq Stock Exchange
...Show More Authors

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 03 2022
Journal Name
Iraqi Journal Of Science
Detection of Spectral Reflective Changes for Temporal Resolution of Land Cover (LC) for Two Different Seasons in central Iraq
...Show More Authors

The purpose of the study is the city of Baghdad, the capital of Iraq, was chosen to study the spectral reflection of the land cover and to determine the changes taking place in the areas of the main features of the city using the temporal resolution of multispectral bands of the satellite Landsat 5 and 8 for MSS and OLI sensors respectively belonging to NASA and for the period 1999-2021, and calculating the increase and decrease in the basic features of Baghdad. The main conclusions of the study were, This study from 1999 to 2021 and in two different seasons: the Spring of the growing season and Summer the dry season. When using the supervised classification method to determine the differences, the results showed remarkable changes. Where h

... Show More
Publication Date
Sat Sep 30 2023
Journal Name
Lark
مسؤولية مجلس إدارة المصرف في إطار السياسة الائتمانية
...Show More Authors

View Publication
Crossref
Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
العدالة التنظيمية في إطار إدراكات العاملين (دراسة ميدانية)
...Show More Authors

يهدف هذا البحث الى تحديد اثر الاختلاف في ادراكات العاملين للعدالة التنظيمية في المنظمات قيد البحث. وقد تم اعتماد الادراك كمتغير تفسيري، اما العدالة التنظيمية فمثلت المتغير الاستجابي بانواعها الثلاث (العدالة التوزيعية، العدالة الاجرائية، والعدالة التفاعلية)، ولتحقيق اهداف البحث فقد تم اختيار دائرة صحة بغداد/ الكرخ مجتمع للدراسة. وجرى تصميم استبانة ووفق مقياس خماسيي الدراجات وجرى تحليل البيانات باستخ

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Knowledge and Attitudes toward Mental Health among People Attending PHCCs, Iraq, 2018; A cross-sectional study
...Show More Authors

Mental disorders (MDs) are a common problem in Primary Health Care Centers (PHCCs). Many people with serious MDs are challenged by symptoms and disabilities that result from the disease and by stereotypes and prejudice due to misconceptions about mental illness. This study aims at evaluating the knowledge, and attitude toward mental health concepts and services and causes of the reluctance to seek those services among people attending PHCCs. A descriptive cross-sectional study was conducted. The random sampling technique was used to include (10) of Directorates of Health (DoHs) coverage north, middle, and south of Iraq. The study was executed in (50) selected PHCs, (5) PHCCs in each DoH involved randomly selected (30) people attending th

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of the Corporate of Governances to the Activate the Quality and Integrity of Financial Reports
...Show More Authors

The study aims at showing the Importance of the Corporate of Governances to the Activate the quality and integrity of financial reports prepared inside the companies through explaining what they should be obliged to in writing the reports and financial and nonfinancial 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.         &

... Show More
View Publication Preview PDF