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اطار مقترح للمحاسبة القضائية ودورها في اكتشاف عمليات الاحتيال المالي
Author name:
صلاح هادي محمد الخالدي
Supervisor name:
نصيف جاسم الجبوري | محمود خليل المعموري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور المدقق في تقدير مخاطر التدقيق في ظل استعمال تقنية المعلومات بالتطبيق على مصرف الائتمان العراقي == The Role of Auditor in Assessing Audit Risks With the Use of Information Technology
Author name:
سهاد صبيح فرج
Supervisor name:
علي حسين علي الدوغجي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
Abstract:
The dissertation aims at studying and analyzing audit risks that influence the auditor’s responsibility when performing his auditory functions in an environment that relies on the information technology in performing the operating activities.The research has been based on a hypothesis which tells that the responsibility shouldered by the auditor requires that he defines the assessments of the audit risks in this environment.The researcher performs the applied part of the study in a private joint stock corporation. This part of the study is based on the analysis of the information technology risks and the assessment of the audit risks. This is done by means of an information survey gathering about the activities of the bank understudy. In addition to the procedures, instructions used by the bank to handle its transactions, an inquiry form prepared by the researcher about the applications of the information technology in the bank, and interviewing members of the staff of the information systems and internal control departments.The researcher arrives at a number of conclusions, the most important of which are : 1. From the perspective of the auditor, the controls of information technology systems are vital when they succeed in maintaining information integration with security of data they handle. The acquisition of reliable and proper information requires the availability of sundry varieties of controls that are performed to check theaccuracy and completeness of the transactions and their related authorization.2. There are a number of risks which are related to the reliance on the information technology. The most important among these risks are the risk of poor protection of hardware and software, the risk of weakening the ability of audit trail, the increase in the risk of structured errors vis - à - vis the risk of random errors, the risk of unauthorized access to main files and other records stored in an electronic format, and the increase in the risks of stealing the assets in the absence of suitable segregation and distribution of duties in an information technology environment.3. The absence of any clear - cut difference in the concept of the audit risks in manual and electronic processing alike.4. The fixity of the overall aim of auditing or its domain in the information technology environment. The purpose of auditing is still confined to obtaining a reasonable assertion of whether the financial statements are free from material misstatement so that the auditor will be able to state whether the preparation of these statements are consistent with the financial reporting being applied. The change in the creation, processing, and storage of data and financial information will surely influence adopted auditing procedures.The dissertation puts forward a number of recommendations, the most important of which are : 1. Assessing the information technology risks and the unauthorized access risks to the data and statements, the employment of more developed technologies in handling the bank activities and its control,in addition to assessing the risks of failure or breaking down of the information technology system.2. The auditor should exert more effort in the field of decreasing the auditing risks under the information technology system by means of using auditing methods that are consistent with the information technology of the economic entities.3. Developing an approach that is based on the analysis of the economic entity environment, defining the information technology risks, distributing it on internal control components, its analysis and assessment with the help of the model of information technology risks matrix, and the employment of auditing risks - related mathematical model to define the levels of auditing risks
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الافصاح عن المعلومات المحاسبية ودورها في حوكمة الشركات والياتها الداخلية : دراسة ميدانية في عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Disclosure of Accounting Information and it's Role in Corporate Governance and Internal Mechanism An Applied Study In a sample of corporation listed in Iraq Securities Exchange
Author name:
بشرى فاضل خضير
Supervisor name:
ابراهيم محمد علي طاهر الجزراوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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الابلاغ المالي لسلسلة تجهيز تقارير الشركات العراقية باستخدام XBRL == Financial Reporting for the IRAQI Corporate Reporting Supply Chain by using XBRL
Author name:
انوار عباس هادي الهنداوي
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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القياس والافصاح عن الادوات المالية المشتقة في القوائم المالية : دراسة نظرية في مصرف بغداد == Derivatives Financial Instruments Measurment and Disclosure in the Financial Statement Theoretical Study in Baghdad Bank
Author name:
حسين هادي حسين عنيزه
Supervisor name:
نجيب سليمان بطرس
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تقويم الرقابة والتدقيق في قسم الشركات بالهيئة العامة للضرائب
Author name:
احمد محسن حسن
General topic:
Administration and Economics
Specific topic:
Tax Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور اساليب المحاسبة الادارية الحديثة في ترشيد القرارات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == The Role Of Strategic Management Accounting Techniques In Rationalizing Operation Decisions A Practical Study In The State Company For Lather Industry
Author name:
بثينة راشد حميدي الكعبي
Supervisor name:
اسماعيل يحيى مهدي التكريتي | عبد الفتاح امين حسن
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تقييم المعلومات المحاسبية باستخدام نموذج اقتصاديات المعلومات لاغراض اتخاذ القرارات == EVALUATION OF ACCOUNTING INFORMATION BY USING ECONOMICS OF INFORMATION MODEL FOR THE PURPOSE OF MAKING DECISIONS
Author name:
ايمان محمد عبد الله
Supervisor name:
محمد صادق شمسة
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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المحاسبة البيئية مع نموذج مقترح للتطبيق في الجمهورية اليمنية == The Environmental Accounting with a Proposed Model to be Applied in The Republic of Yemen
Author name:
نصر محمد محمد نشوان
Supervisor name:
اسماعيل يحي مهدي التكريتي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تقييم اثر الثقافة المحاسبية في تعزيز قيمة الوحدة الاقتصادية : دراسة ميدانية على عينة من المصارف العراقية == The Evaluation Of Effect Of Accounting Culture On Strength of the Economic Entity's Value (A survey study on a sample of Iraqi Banks)
Author name:
نضال عبد الله ياسين المالكي
Supervisor name:
نصيف جاسم الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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اساليب التمويل الحديثة المحاسبة والافصاح في القوائم والتقارير المالية : دراسة نظرية وتطبيقية في عينة من الشركات المساهمة والمتداولة اسهمها في سوق العراق للاوراق المالية
Author name:
لبنى زيد ابراهيم
Supervisor name:
عبد الفتاح امين حسن
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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الاطار المفاهيمي المحاسبي الدولي وانعكاساته على المعايير المحاسبية الدولية : دراسة وتحليل
Author name:
صفوان قصي عبد الحليم
Supervisor name:
عبد الفتاح امين حسن
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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دور التحكم المؤسسي في تخفيض ممارسات المحاسبة الابداعية وتحقيق التوافق بين مصالح اطراف الوكالة : دراسة تطبيقية على عينة من الشركات المساهمة المختلطة في محافظة بغداد للمدة من 2001 - 2007 == The Role of Corporate Governance In Reducing of Creative Accounting practices and Realizing Consistency between agency parties interests An Applied Study on sample of Mixed Sector Entities in Baghdad for period 2001 - 2007
Author name:
صبيحة برزان العبيدي
Supervisor name:
نصيف جاسم محمد علي الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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اثر متغيرات بيئة الاعمال على العرض المفاهيمي لنظم المعلومات المحاسبية : دراسة استطلاعية تحليلية == The Impact of variables In Business invironment on The conceptual DISCLOSURE Accounting information systems
Author name:
نوري محمود احمد الصبيحي
Supervisor name:
عامر محمد سلمان الجنابي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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استعمال معلومات ادارة الكلفة الاستراتيجية في تقويم اداء الوحدات الاقتصادية : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية == Using of The Strategic Cost Management Information at Evaluation Performance of the Economics Units
Author name:
حنان صحبت عبد الله الكبراتي
Supervisor name:
نصيف جاسم الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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الاتجاهات الحديثة للمحاسبة الادارية الشاملة : اطار مفاهيمي == The new Tends in Management Accounting Masters - Conceptual Framework
Author name:
بهاء حسين محمد الحمداني
Supervisor name:
رياض حمزة البكري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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الاطار المقترح لحوكمة الشركات المساهمة : دراسة تطبيقية في عينة من الشركات المدرجة في سوق العراق للاوراق المالية == A Proposed Framework for Corporate Governance A Practical Study of A sample Taken From The Listed Corporations at Iraq Securities Exchange
Author name:
بشرى نجم عبد الله المشهداني
Supervisor name:
ثائر صبري محمود الغبان
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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العوامل المؤثرة في جودة التدقيق : انموذج مقترح لتضييق فجوة التوقعات بين المدققين والمستثمرين في سوق العراق للاوراق المالية == The Factors affecting the quality of auditing - A suggested model to narrow the expected gap between the auditors and the investors in Iraq stock - exchange
Author name:
بشرى عبد الوهاب محمد حسن
Supervisor name:
نجيب سليمان بطرس
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
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تكامل المعلومات المحاسبية والقرار الاستراتيجي بناء نموذج المعلومات المحاسبي لتخطيط ورقابة التوسيع : دراسة تطبيقية في المنشاة العامة لصناعة الاسمدة خور الزبير البصرة
Author name:
فاطمة جاسم محمد السعد
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
تقويم استخدامات الحاسوب واثرها في دور المعلومات المحاسبية عند اتخاذ القرارات
Author name:
محمد علي عزيز
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
نظام كلف النوعية لتقييم كفاءة الرقابة النوعية واثرها في تخفيض التكاليف
Author name:
منال جبار سرور السامرائي
General topic:
Administration and Economics
Specific topic:
Accounting - Costs
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
دور التدقيق الخارجي في عملية تحويل المنشات الاقتصادية العامة الى القطاع الخاص (الخصخصة)
Author name:
خولة حسين حمدان العبودي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
مفهوم الوحدة المحاسبية - الرؤيا النظرية والميدانية : دراسة استطلاعية لاراء عينة من المهتمين من الحقل المحاسبي
Author name:
ضياء عبد الحسين عبد الامير
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
قياس وتقويم اداء المحافظة المالية المكونة على وفق توقيت السوق : دراسة تطبيقية مقارنة في سوق بغداد للاوراق المالية
Author name:
عبد الرحمن حمود ابراهيم المشهداني
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
المعايير المحاسبية للنظام المحاسبي الحكومي والمؤسسات البلدية في النجف
Author name:
ابراهيم عبد موسى العبري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
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