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Identify Similarities and Differences between the IIA Standards and the Guide Work ofthe Internal Audit in Iraq
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This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well as the preparation of the program to ensure and improve the quality of part of the standards of qualities as well as the management of the internal audit activity and the preparation of the work plan and implementation and delivery of results and acceptance of risks and this included the performance standards, Internal Auditing Standards (IIA) in the work of internal audit units.

Key terms of research: Internal Auditing Standards (IIA), Guiding Guide for Internal Audit Units

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between social capital and knowledge sharing and their impact on improving the educational service quality: an analytical study of the views of a sample of academic staffs in the government universities in the Kurdistan Region of Iraq
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Abstract

This study aims to find the relationships between social capital (social network, social trust, shared goals) and knowledge sharing (knowledge Donating, knowledge collecting) as independent variables and their impact on improving the quality of educational services (academic staffs quality, Quality of teaching methods and study curriculums). This research is an important, because it attempts to identify the relationship between social capital and the knowledge sharing and their effect on improving the quality of educational service for universities. The study problem was determined in several questions related to the nature of the correlation relationship - the impact between the different independent variables (

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Blended Learning Program Based on the Next Generation Standards (NYS) to Develop the Teaching Performance of Middle School Mathematics Teachers and Some Students’ Future Thinking Skills
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Abstract

The aim of the current research is to prepare an integrated learning program based on mathematics standards for the next generation of the NYS and to investigate its impact on the development of the teaching performance of middle school mathematics teachers and the future thinking skills of their students. To achieve the objectives of the research, the researcher prepared a list of mathematics standards for the next generation, which were derived from a list of standards. He also prepared a list of the teaching competencies required for middle school mathematics teachers in light of the list of standards, as well as clarified the foundations of the training program and its objectives and the mathematical

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
The Place in the work of artists Nuri Alrawi and Saad Altai (Comparison Study)
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The Transformation of environments surrounding human which called (place), formed an intermediate compresser in forming awareness pictures, human knowledge, culture and thought features, and changing the systems and contexts of human societies, which led to a change the rhythm of life as a whole. So according to that the place will be encodes according to these data for psychological connotations, lead to human sense of harmony with the place in different manner format, here the search problem lies when trying to detect how Iraqi artist deliberating with the place concept, wondering how to investing place in the contemporary Iraqi drawing within its reference dimension, and showing mechanisms from comparative study for the works of two a

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Infallibility of the prophets peace be upon them between Islam and Judaism
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In this research, I have tried to explain about the prophets' peace be upon them sent by God which is one of the commonalities between Islam and Judaism, but the two religions are different about whether the prophets are infallible or not. This study has tried to independently explain to describe both Islam and Judaism on this subject. Eventually, we concluded that there is a big difference between the two religions regarding their view of the infallibility of the prophets of all sins.

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Geographical Changes in the Marshes of Iraq
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Iraq has a range of small and large marshes, which can be divided into two groups, a group of marshes feeding water from the Tigris and Euphrates rivers, and a group of marshes fed by the seasonal valleys coming from the desert plateau and the aljazera plateau.

The marshes have go through major changes, some of them turning into industrial lakes to store the flood waters of the Tigris and Euphrates rivers. Others have been dried up and turned into agricultural land. Others have dried up and the water has been returned to them in less quantities than before.

The purpose of this research is to but light on the changes that have occurred in these marshes, with the mention of marshes turned into industrial lakes or agricultur

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Publication Date
Fri Dec 22 2006
Journal Name
Journal Of Planner And Development
Evaluating the matrix method to achieve the objectives in the budget between planning alternatives
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The aim of this research does not deal with evaluation occurs at any points in the design of the plan alternatives themselves or formulation of goals and objectives. The aim of this research is that test and evaluate the fully alternatives. We can therefore state as the principle that evaluation of alternative plans must be based on attempts to show how far each plan satisfies all the objectives are expressed as specification of the performance of the urban and regional system. The planner can submit the result (as in the traditional way) for each alternative, with particular reference to the weighting of objectives. The summery result can be presented and the preferred plan indicated that with largest index of Goals-achievement.

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Problematic of Non Performing Banking Loans in Iraq and the Methods of Treatment
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The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.

The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Urbanization and urban growth in Iraq
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The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Causal Relationship between Forgiveness and Psychological Hardiness For University Students
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The research aimed to identify the causal relationship between forgiveness and psychological hardness for university students, by answering the following questions: Does forgiveness cause psychological hardiness? Does psychological hardiness cause forgiveness? Is the relationship between the two variables a reciprocal relationship? The research sample consisted of (300) male and female students from the universities of Baghdad and Al-Mustansiriya University. To extract the psychometric properties of the two scales: forgiveness and psychological hardiness, a sample of (50) male and female students employed to repeat the test, making the six connections between the two research variables. To determine the causal relationship, The Pearson c

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Publication Date
Thu Nov 01 2018
Journal Name
قضايا سياسية
The Iraqi Constitution of 2005: Between Constitutional Stagnation and Political Stagnation
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Browse Iraqi academic journals and research papers

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