The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his work, and the research problem centers around the "lack of a report On evaluating the commitment of the Federal Bureau of Financial Supervision's employees to the ethics of the auditing profession according to the INTOSAI standard (ISSAI4000) (compliance auditing). To identify the quality of auditing and the methods of measuring it. The research concluded a number of conclusions, the most important of which is that compliance with the rules of professional ethics contributes to providing Audit work in a timely manner as well as making the information presented in the auditor’s report comprehensive, effective and efficient, in addition to the auditor’s ability to be free from non-professional influences in the performance of his work and his ability to maintain his political neutrality while carrying out his work. The research also reached a set of recommendations, the most important of which is the necessity of developing and strengthening the rules of professional ethics, defining policies, and training sergeants to enhance their capabilities to face the problems they face. In addition to the need for the oversight authorities to ascertain the extent of the censor's commitment to his independence in his thinking and impartiality, and to verify the extent to which the censor works with integrity and objectivity, away from side effects.
This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne
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The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention
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Rheumatoid arthritis (RA) is a common inflammatory disease that associated with increased morbidity and mortality due to accelerated atherosclerosis. Rosuvastatin is a unique hydroxy methyl glutaryl Co A (HMGCoA) reductase inhibitor that has anti inflammatory effects.
The aim of this study was to evaluate the effect of rosuvastatin as adjuvant therapy to methotrexate (MTX) on lipid profile and its possible cardioprotective effect in RA patients. A double blinded placebo controlled clinical trial with 8 weeks follow up periods at which 40 patients with active RA using MTX were randomized into 2 groups to receive either rosuvastatin 10mg or placebo as adjuvant therapy to MTX. In addition to twenty healthy subjects as control group.
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يهدف البحث إلى تشخيص أوجه القصور ونقاط الضعف في تطبيق أبعاد جودة الحياة الوظيفية ومدى تأثيرها على اتجاهات وسلوكيات الموظفين، وبالتالي علاقتها بتعزيز مقدراتهم الجوهرية. وتنبع القيمة العلمية للبحث من إبراز أهمية أبعاد جودة حياة العمل في تحسين الكفاءة الإنتاجية للعاملين في القطاع العام ورفع مستوى الأداء التنظيمي. ولأن جودة الحياة العملية تلعب دوراً مهماً في تعزيز المقدرات الأساسية للموظفين في القطاع الع
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The research aims to diagnose the shortcomings and weaknesses in applying the dimensions of the quality of work life and the extent of their impact on employees’ attitudes and behaviors, and thus their relationship to enhancing their core competencies. The scientific value of the research stems from highlighting the importance of the dimensions of the quality of professional life in improving the productive efficiency of workers in the public sector and raising the level of organizational performance. Because the quality of working life plays an important role in enhancing the core competencies of employees in the public sector, it can also be an incentive or a disincentive for any employee by adapting to the economic and social condition
... Show MoreThe different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma
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Abstract:
This research aims to know the reflection of selection of employees strategy dimensions ( selection of employees strategy standards, procedures selection of employees strategy , efficiency based on a selection of employees strategy) on human capital (knowledge, skills, abilities) in a sample of Lecturers consists of (Deans and assistants and heads of departments) in ( Baghdad University) included nine colleges and university president as total sample size (54), which represent almost 50% of the total research community of 116, was used in the light of the objectives of the research descriptive and analytical approach, has been a resolution main tool for data collection as well as the interview p
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The aim of the research is to show the extent of the impact of administrative coordination on municipal performance after the state’s tendency to implement administrative decentralization and transfer of powers (administrative, legal, financial, and technical) from the Federal Ministry (construction, housing, municipalities, and public works) to local governments (governorates), to meet local needs, And since the municipality is considered one of the local administrative institutions and most of its goal is to provide increased municipal services to citizens due to population growth and urban expansion of cities by coordinating their actions using their powers, and in order to address gaps i
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The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV
... Show MoreFinancial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.
Many conclusions have been driven by the research
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