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جودة التدقيق في اطار استخدام نضج ادارة المعرفة انموذج مقترح لبيئة العمل العراقية == Audit Quality in the framework of the use of Knowledge Management Maturity : A Proposal Model for Iraqi work environment
Author name:
الاء عبد الواحد ذنون طه
Supervisor name:
وحيد محمود رمو
General topic:
Administration and Economics
Specific topic:
Financial Accounting
Degree:
Doctorate
University:
University of Al Mosul - Faculty Of Administration And Economics
Language:
Arabic
University location:
Mosul
Key words:
- جودة التدقيق
- اخلاقيات المهنة
- معايير التدقيق، تمكين المدقق
- رقابة الجودة، تقنيات المعمومات
- المسؤولية القانونية
- نضج ادارة المعرفة، ادارة المعرفة
- انموذج نضج للبيئة العراقية.
First pages:
07T4455 - p.pdf
Abstract:
This study discusses the subject of audit quality as one of the fundamental topics that concern all the parties that make use of auditing services, starting from the auditor himself and ending with beneficiary parties from financial statements. Its one of the most important and renewable trends, because what distinguishes any profession is the maintenance of the quality of professional performance for its practitioners, which in turn raises the degree of confidence in the results of its operations. For the auditor to perform his duties it is required of him to have the outcome of the knowledge and skills which enable him to perform his duties. Here, the auditor knowledge management enables him to develop those outcomes of the knowledge and skills as one of the most influential factors in his decision - making and practicing his professional provisions. Therefore, the attention to knowledge and maturity of its management represents a structural methodology for development and improvement in the performance of profession.Accordingly, this study attempts to find answers to a number of research questions, the most important of which : what are the effect of using the factors which affect the audit quality in relation to the maturity of knowledge management?. What are the basic inputs for the construction of an effective model in knowledge management to achieve the audit quality?. And how can the maturity level of knowledge management be assessed for auditors?. And are there any variations in the knowledge that is related to the factors which affect the audit quality in the study sample as a part of testing the field study suggested model?.In the light of that, this study tries to construct a model for excellence performance in the Iraqi environment by analyzing the role of factors that affect the audit quality and use them as inputs in the evaluation of knowledge management maturity of the auditor. The study used the descriptive and analytical (inductive) methodology, based on a set of methods and tools that are necessary, like the questionnaire and checklist in order to get the target data and information. The study has reached several conclusions, the most important of which : the factors affecting the audit quality vary in their impact on the maturity of the knowledge management, as profession ethics came in the first rank in terms of the impact on the knowledge management maturity and followed by quality control, empowerment of auditor, then auditing standardsBand information technologies and finally legal liability. The study emphasizes, at the same time, the importance of focusing on the knowledge of the factors that affect the audit quality according to their impact on knowledge maturity of auditors when formulating proposed model. The training courses are considered the basis upon which evolutionary steps in the stages of proposed maturity model depend, it helps to provide the auditors with certain knowledge and improve their skills and develop these skills in a positive and constructive manner.This study concluded by putting a group of suggestions, one of which is applying the model of knowledge management maturity in the evaluation of the auditors working in the public and private sectors. And planning various training courses according to the assessment, with an emphasis on knowledge in every stage of maturity, so that auditors can reach innovation and excellence stages in their work. And for the purpose of carrying more deep studies and researches in the field of the audit quality and knowledge management maturity, the study suggests the necessity of carrying out a number of future studies and researchers.
