Preferred Language
Articles
/
jpgiafs-64
Identify Similarities and Differences between the IIA Standards and the Guide Work ofthe Internal Audit in Iraq
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Peaceful coexistence between social components and its impact on political stability in the province of Nineveh
...Show More Authors

The issue of peaceful coexistence between societies is the topic of the hour, as it is one of the important issues in this era, especially in days when conflicts and conflicts abound, and even wars in the name of religion, gender, race, language, and the like. The world, so that single-mindedness and adherence to one opinion and intolerance to it became the method of dialogue in our world today, as writing in the field of peaceful coexistence, peace-building, tolerance, pluralism, and acceptance of the other is one of the new fields of knowledge in Iraq in general and in Nineveh Governorate in particular, as peaceful coexistence is one of the basic needs And necessary for the presence of individuals in societies, and it requires the achi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Structural and contextual dimensions of the coming   Intervals Between that diluted and her experience
...Show More Authors

In the name of of Allah the Merciful
Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the Seal of the Prophets and Messengers. The envoy is a mercy to the worlds Muhammad Sadiq Al - Amin, and to the pure and good companions of the Tayyibites.
The formula of the morphological formulas, which have diverged from other meanings, whether lexicon or contextual and what this formula contains many meanings (effective source) and (effective in the sense of effective) and (effective sense reactor) and (effective sense) and ( (F) in the sense of a similar character) and ((the name of the) (collect). This was dealt with in the formula in Surat al-Nisaa a gramophone study. As mentioned in the study of the morphological subj

... Show More
View Publication Preview PDF
Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying international financial reporting standards to SMEs On optimizing the utility of financial reports between Palestinian and Libyan business environmen
...Show More Authors

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The Relationship between Religious Beliefs and Job Burnout among Nurses Working in Hospitals in Gonabad City in 2017
...Show More Authors

Introduction and Aims: Job burnout such as occupational hazards that have been considered in recent years. This research aimed to investigate the relationship between religious beliefs and job burnout among nurses working in hospitals in Gonabad city in 2017. Materials and Methods: This study is cross-sectional and correlational study. The sample consisted of 100 nurses in Gonabad city who were selected using stratified randomized method. Using the Maslach job burnout and Alport religious beliefs Inventories, data were collected and were analyzed with SPSS version 16 and Pearson, Spearman and independent sample T tests were analyzed. Significant level was considered less than 0.05. Results: Average job burnout in nurses working in hospit

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Problems between acter and director in film and t.v: صالح الصحن
...Show More Authors

Constitute the relationship between the director and actor mainstay chock done to show art in film and television , both of which occupy what a big role in the mission accomplishment . The leadership of the director of the artwork in various joints require two features two important ( creativity and administration ) , The capabilities director of creative serves as an added intellectual and aesthetic saturated sensation that leaves its impact on all the technical elements involved in done. Either trait administration and leadership it is what requires multiple skills in dealing on according to technical standards and moral and humanitarian allow the transfer of ideas , concepts and visions to those elements to embody and implement the ki

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between organizational justice and empowerment and their impact on achieving organizational commitment (field study in the Department of Labor and Vocational Training)
...Show More Authors

The research has deal with the relationship between organizational justice and empowerment and their impact on the achievement of organizational commitment in the office of Labour and Vocational Training. To study the research problem which is represented a sense that employees with low levels of organizational justice and empowerment and the reflection on the organizational commitment of the employees, so that Has been collecting data and information relating to research by designing a questionnaire, were distributed to a sample of (50) people in the office mentioned, and the results of the study to confirm the research hypotheses. and the key results of the research was the presence of correlation relationships and the effect o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Managing risk and its impact in the face of accidents and work injuries in industrial organizations
...Show More Authors

The industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern

... Show More
View Publication
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Media and democracy between propaganda and incitement
...Show More Authors

First: The entrance to media and democracy
The growth of the media and the development of its technologies are linked to the development of the democratic system and its political and mass institutions. In many cases, the technologies concerned were able to open the closed doors to the spread of democracy and broaden the base of its applications. As Dupre points out, “audio-visual has opened the image and sound after printing has opened the natural language” (1) to democratization. The generalization of the book, due to the development of printing, led to the transcendence of the Church's dominance in Europe, and the direct broadcasting and transmission of information enabled the media to transcend the domination of factional syst

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Supporting the Microfinance Industry In Iraq
...Show More Authors

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.

Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Apply the gravity model for trips between Najaf center and its settlements
...Show More Authors

The study showed flow rates and the interaction between the settlements served by applying the model of gravity theory to measure depending on the number of the population between city Najaf and the rest of the other settlements served and using three functions of disability, time and cost, as recorded an increase in the interaction index with some settlements like them Kufa, Abbasid and Manathira, while the indicator contrast was in other settlements, either when the application of the gravity model depending on trips and socio-economic characteristics accuracy rate was more pronounced.

View Publication Preview PDF