ضغوط العمل التنظيمية وانعكاسها على جودة التدقيق : بحث ميداني في ديوان الرقابة المالية الاتحادي == Job Stress Regulatory And Its Impacts On The Quality of Audit : Field Research In The Federal Board of Supreme Audit
Author name:
ياسر سعد عبد الامير
Supervisor name:
اياد طاهر محمد الجبوري
General topic:
Administration and Economics
Specific topic:
Control and Inspection
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration
Language:
Arabic
University location:
Baghdad
First pages:
07T4183 - p.pdf
Abstract:
يهدف البحث الى التعرف على العلاقة بين ضغوط العمل التنظيمية التي يتعرض لهراؤساء الهيئات الرقابية في مجال عملهم وانعكاسها على جودة التدقيق التي يقوم بها الديوان في ظل التحديات الكبيرة التي تواجهه , في مكافحة مظاهر الغش والتلاعب الاداري والمالي للجهات الخاضع | The research aims to determine the expected effects of pressure role conflict, pressure the physical work environment, one of the dimensions of the organizational work on the quality of auditing the Federal Office of Financial Supervision pressure in light of the major challenges facing, in the fight against the manifestations of fraud and administrative and financial manipulation of entities under the control of the Bureau, the study addressed the phenomena first pressure Labor dimensions role conflict Physical work environment represents the independent variables to look in that audit quality represented by six adherence to accounting standards and audit and legislation prevailing procedures requirements, and the discovery of errors and is representations prevailing, planning the audit process, and evaluation of audit risk, and the guidance and supervision of the regulatory bodies and the quality of the auditor representing the dependent variable report was study the relationship And the effect of each variable of explanatory variables him, representing the research community in the Federal Office of Financial Supervision, as the research sample represents the heads of regulatory bodies in all audit departments and all production and service and commercial sectors and the public and private sectors affiliated to the Federal Office of Financial Supervision In Baghdad province's (73) Chairman of the Commission. The study included a major impact hypothesis addressed the correlation between the dimensions of the organizational work stress relationship (role conflict, and the physical environment of work) and the requirements of audit quality, The research Statistical methods (ranks of Spearman correlation coefficient, linear regression coefficient), where the results were extracted using statistical software (SPSS) The research found a group of the most important findings of the existence of a positive and strong correlation statistically significant moral high degree of pressure between each role conflict and pressure the physical work environment with the discovery of the fundamental errors and misrepresentations.
