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اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
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The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on the analysis of the control activities and linking them to the requirements of the committee at Ashur International Bank.

The research has reached a set of conclusions that can be summarized as follows: (1) There are several requirements for the audit committee to carry out its audit functions in accordance with the approved supervisory activities, notably the integrity of the financial statements and accounting policies, adherence to the rules and regulations, (2) By examining the activity controls, the gap of performance was 29% for the savings transaction, 38% for Commercial nots transaction.

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Security and confidentiality of information and its impact on the competitive performance of insurance companies: A prospective study for the Iraq insurance company and ALhamraa Insurance company (private)
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The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

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Publication Date
Fri Oct 03 2025
Journal Name
Al–bahith Al–a'alami
SOCIAL MEDIA AND ITS ROLE IN THE PRODUCTION AND NUTRITION OF CRISES: "ANALYTICAL STUDY OF A SAMPLE OF TWITTER DURING THE GULF CRISIS 2017"
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Social networking sites have become very popular since the beginning of the current decade and have become linked to our daily life. We follow the news, Analyses  and opinions on the one issue in a way that attracts millions of users and the number grows every secon On Twitter, one of the most important social networking sites, all social groups rushed from the president to the last citizen to open accounts when they found themselves forced to do so .

During the recent Gulf crisis, Twitter was buzzing with Twitter, which achieved the largest circulation globally. Instead of serving the issue and directing it to serve the Arab interest, most of the publications were on th

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Limit the auditor's personal judgment and its reflection on the quality of the audit report
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The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements high commitment management to achieve entrepreneurship strategic in busness organization / Field research in Iraqi construction companies
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This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the requirements of Total Quality Environmental Management in promoting environmental sustainability-An Empirical Study in the Iraqi Drilling Company
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Abstract

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sam

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Evaluating Teacher Preparation Programs in Scientific Disciplines at the Faculty of Education in Al-Aqsa University in Light of the Requirements of the Labor Market
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The current study seeks to evaluate teacher preparation programs in the scientific disciplines at the College of Education in Al-Aqsa University in the light of the requirements of the labor market. It further aims to reveal the significance of the differences in the sample members’ response averages of to the availability of labor market requirements in the program that prepares the teacher of scientific disciplines at the Faculty of Education in Al-Aqsa University taking into account the (gender, program) variables. The study followed the descriptive analytical approach, and so a questionnaire was distributed to a sample of scientific discipline students in the teacher preparation program adopted in Al-Aqsa University, (200) male and

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Publication Date
Sun Apr 08 2018
Journal Name
دراسات عربية في التربية وعلم النفس
اتجاهات مدرسي ومدرسات المدارس الثانوية نحو تدريس التربية الجنسية وتطبيقاتها التربوية
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هدف البحث الحالي إلى تعرف اتجاهات مدرسي ومدرسات المدارس الثانوية نحو التربية الجنسية والتعرف على أثر متغير الجنس (ذكور، إناث) في تكوين اتجاهات تدريس التربية الجنسية في التعليم الثانوي فضلا عن تعرف التطبيقات التربوية للتربية الجنسية في المدارس الثانوية، إذ أن التربية الجنسية واحدة من أهم فروع التربية في الإسلام، وهي ذات أهمية في نشر الوعي الديني والصحي والتربوي والاجتماعي والثقافي في المجتمع من خلال تقديمه

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Developmental loans in Developing Wheat and Barley Crops In Iraq for the Period ( 2006 – 2012)
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The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Developing a multi-areas model in strategic thinking (Departments in private banking, health and education sectors)
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Abstract

The study discussed three areas in strategic thinking, namely, (patterns elements, outcomes) , this study aimed to measure extent to which strategic leaders have the type or types of patterns of strategic thinking, and measure the extent of their use of the elements of strategic thinking, and measurement of strategic thinking outcomes for managers at various levels , And to know the relationship between the modes of strategic thinking, elements and outcomes in organizations. the study included five banks and four hospitals and four colleges and universities, has been a research sample consisted of 168 individuals, distributed in positions (Director General , Director of Directorate , Director of

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Publication Date
Sun Apr 02 2017
Journal Name
مجلة البحوث التربوية والنفسية
تطوير الاداء الاداري لرؤساء الاقسام العلمية في جامعة واسط في ضوء وظائفها الادارية
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تطوير الاداء الاداري لرؤساء الاقسا العممية في جامعة واتسط في ضوء وظائفيا الادارية د ا رسة ميدانية ىدفت تطوير الاداء الاداري لرؤساء الاقسا العممية في جامعة واسط في ضوء وظائفيا الادارية وت بناء استبانة تكونت 410 وعمى مجموعة مف الخب ا رء مف عمداء ومعاونيف :/ مف = 8 فقرة اذ ت تطبيقيا خلاؿ العا الد ا رسي 4109 اساتذة ورؤساء اقسا باستخدا اسموب دلفي بواقع جولتيف وباعتماد نسبة اتفاؽ 1<% وكاف عددى 81 خبي ا رً وتوصمت الد ا رسة الى

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