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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

تاثير بعض الانماط القيادية الحديثة في راس المال الاجتماعي التنظيمي : دراسة استطلاعية لاراء عينة من المديرين في وزارة البلديات والاشغال العامة == Effect som Modern Leadership Styles in Organizational Social Capital

Author name: سها عدنان سلمان القيسي

Supervisor name: حاتم فارس الطعان

General topic: Administration and Economics

Specific topic: General Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

دور ابعاد ادارة الاداء في التميز التنظيمي : بحث ميداني في الهيئة العامة للضرائب == The Role Dimensions of Performance Management In Organizational Excellence A Field Research at the Ministry of Finance - State Commission of Taxation

Author name: سنان فاضل حمد القيسي

Supervisor name: علي حسون فندي الطائي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

تطبيق انموذج التميز الاوربي EFQM لتقييم اداء مستشفى النعمان العام : بحث تطبيقي == Appling European Excellence Model EFQM to Evaluate AL Nu’man public Hospital performance Applied Research An

Author name: سناء محمود سليمان

Supervisor name: نادية لطفي عبد الوهاب الجنابي

General topic: Administration and Economics

Specific topic: Control and Inspection

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

الرقابة الستراتيجية ودورها في الاداء المنظمي بحث ميداني في مكتب المفتش العام لوزارة الصحة == strategic Control and its role in the organizational performance A field research in the Office of the Inspector General in Health Ministry

Author name: سناء عيسى عبد

Supervisor name: صبيحة قاسم هاشم الاعرجي

General topic: Administration and Economics

Specific topic: Control and Inspection

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

استخدام طرائق التمهيد الاسي في التنبؤ باسعار الصرف في العراق وقياس اثر التضخم ومعدلات الفائدة == Use of methods to predict the exponential boot exchange rates in Iraq and measure the impact of inflation and interest rates

Author name: سنا محمد شيت الدباغ

Supervisor name: لمياء محمد علي حميد البدراني

General topic: Administration and Economics

Specific topic: Applied Statistics

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

قياس وتحليل بعض العوامل الاساسية المحددة لحجم الانفاق العام في العراق للمدة (1987 - 2006) == Measuring and analyzing some of the basic factors determining the size of general spending in Iraq for the period (1987 - 2006)

Author name: سميرة فوزي شهاب الشريدة

Supervisor name: هناء عبد الحسين محيميد الطائي

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تحليل واقع ممارسات التخطيط والرقابة ودورها في تحقيق الكفاءة والفاعلية في صالات العمليات الجراحية : بحث ميداني في مستشفيات دائرة صحة بغداد - الرصافة == Analysis of the Reality of Planning and Control Practices and its Role in Achieving Effectiveness and Efficiency in Surgical Operating Room Field Research in the Hospitals of Baghdad AL - Russafa Health Directorate

Author name: سميرة حسن عبد راضي

Supervisor name: رعد عبد الله عيدان الطائي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

متطلبات الهيكل التنظيمي لانجاح الرقابة الادارية بتوسيط الثقة بالعاملين : بحث تطبيقي == Organizational structure requirements for the success of management control under mediated the employees trust / Applied Research

Author name: سمير حلو حقي الذيابي

Supervisor name: سعد علي حمود عباس العنزي

General topic: Administration and Economics

Specific topic: Control and Inspection

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

جدولة العاملين في صالة الطوارئ باستخدام المحاكاة : دراسة تطبيقية في مستشفى بغداد التعليمي ومستشفى الكاظمية التعليمي == Emergency Room Personnel Scheduling Using SimulationA Applied Study in Educational Baghdad Hospital and Educational Al - Kadhamia Hospital

Author name: سمير حسين علي

Supervisor name: صباح مجيد سعيد النجار

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

دراسة تطبيقية لمشاكل صفوف الانتظار للمركبات في بعض محطات التعبئة لمدينة بغداد == INDICATION STUDYING PROBLEM OF QUEUES OF CAR IN SOME THE FILLING STATION OF BAGHDAD CITY

Author name: سماهر طارق ابراهيم علي

Supervisor name: صباح منفي رضا الشمري

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

التنبؤ بكمية الانتاج للطاقة الكهربائية في العراق == Predict the amount of Production of Electric Power in Iraq

Author name: سلوان علي محمد الصافي

Supervisor name: هاني عبد الله حسن

General topic: Administration and Economics

Specific topic: Statistics

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

محاسبة البحث والاستكشاف في صناعة النفط والغاز تطبيق في شركة الاستكشافات النفطية - ش ع == Search and Exploration Accounting In Oil & Gas Industry An Applied Study in oil Exploration Company

Author name: سلامة ابراهيم علي

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تحديد متطلبات انشاء وادارة صناديق الاستثمار في العراق : دراسة استطلاعية == Determine The Requirements of The Establishment and Management of Mutual Funds in Iraq An Survey Study

Author name: سعدية عويد عوني الصالحي

Supervisor name: عبد السلام لفتة سعيد

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

معايير المحاسبة عن المعاملات بالعملة الاجنبية وترجمة القوائم المالية ومشاكل تطبيقها في العراق بالتطبيق على عينة من شركات القطاع العام == Accounting standards about Transactions in Foreign Currency and Translate the Financial Statements ,and the problems of their Implementation in Iraq Through Application over a Sample of Governmental Units

Author name: سعاد عدنان نعمان الشمري

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The research is aimed at showing the concept of transactions in foreign currency and translate their financial statements and its significant, and analyzing the most prominent local and international and world standards that related to the transactions in foreign currency and translation of their financial statements. Also focusing on the reality of the foreign currency and translation of their financial statements in a sample from governmental units in order to translate the financial statements and integrate them in mentioned units. The research depended on two points , first is theoretical , the other is practical . The research has reached to a group of conclusions which are mentioned below : - 1. The most important problems that resulted from transactions in foreign currency and translation of their financial statements of the foreign units to know how to limit suitable price rate in order to fix those currencies and limit the entry that used in treating the differences in the price rate . also limiting functional currency for those units, besides of the differences of the accounting policies in the foreign units in comparison with the economic units ( mother ) , and various ways in translating the financial statements which are prepared in foreign currencies and the differences of the type of accounting treatment for the resulted differences .2. Non issuing the local accounting base about integrated financial statements from standards council and accounting rules and auditing in Iraq , specially under the updated environment circumstances , and the need of Iraq to raise up with investments sector specially the foreign investments .Accordingly the research has reached to a conclusion that there is a necessity of issuing local accounting base about preparing the integrated financial statements to be as guidelines for the specialists when trying translate financial statements of the foreign units and integrate them . in the same time it will secure the projection the trust on the accounting information and promote the liability of those information by the share holders and other interest owners in the economic units specially the governmental units which is the sample of the research

المقارنة المرجعية في ظل تقنية التكلفة المستهدفة بالتطبيق في شركة صناعات الاصباغ الحديثة وشركة مصانع الاصباغ الوطنية (ناشونال) == Benchmarking Under Target Costing Techniques

Author name: سعاد جاسم محمد

Supervisor name: جليلة عيدان حليحل الذهبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اثر التسويق الشعوري في تعزيز تجربة الزبون : بحث تطبيقي في شركة الطيف للتحويل المالي == THE IMPACT OF EMOTIONAL MARKETING TO THE CUSTOMER EXPERIENCE Applied Research in AL Taif company for financial conversion

Author name: سرى علي سعيد العامري

Supervisor name: سعدون حمود جثير الربيعاوي

General topic: Administration and Economics

Specific topic: Business Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

مقارنة بعض المقدرات الحصينة في الدوال التمييزية مع تطبيق عملي == Comparison of Some Robust Estimators in discriminant Functions with Practical Application

Author name: سرى صباح كيتب النداوي

Supervisor name: خلود يوسف خمو

General topic: Administration and Economics

Specific topic: Statistics

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

اثر الاستثمار الاجنبي المباشر في تنمية التجارة الخارجية لدول جنوب شرق اسيا : ماليزيا حالة دراسية للمدة (2007 - 1990) == The Impact Of Foreign Investment In The Development Of Foreign Trade Of The South - East - Asian Countries - Malaysia As A Case Stmdy For The Period (1990 - 2007

Author name: سرى سامي عبد الرزاق العبيدي

Supervisor name: حالوب كاظم معلة

General topic: Administration and Economics

Specific topic: Economy

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تحليل العلاقة الدالية بين درجة الحرية الاقتصادية والتجارة الخارجية وانعكاساتها على المؤشرات الاقتصادية الكلية لبلدان نامية مختارة للمدة (1990 - 2005) == Deltoid analysis of the relationship between the degree of economic freedom, foreign trade and its impact on macroeconomic indicators for selected developing countries For the period (1990 - 2005)

Author name: سردار عثمان خدر باداوه يي

Supervisor name: ايمان عبد خضير الغريباوي

General topic: Administration and Economics

Specific topic: Economy

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

تصميم وبناء نظام لادارة قاعدة بيانات والتنبؤ باعداد المتقاعدين في مصرف الرشيد باستعمال سلاسل ماركوف == Designing and Building a Database Management System and Forecasting Numbers of Pension in the Rasheed Bank by using Markov Chains

Author name: سدير فاضل عودة

Supervisor name: ضوية سلمان حسن الجنابي

General topic: Administration and Economics

Specific topic: Operations Research

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Statistics

Language: Arabic

University location: Baghdad

First pages:

الاغتراب وعلاقته بالالتزام التنظيمي : دراسة استطلاعية تحليلية لاراء عينة من المديرين والتنفيذيين في وزارة البلديات والاشغال العامة

Author name: سحراء انور حسين علي البياتي

Supervisor name: علي حسون فندي الطائي

General topic: Administration and Economics

Specific topic: General Administration

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics

Language: Arabic

University location: Baghdad

First pages:

ادارة الاخطاء الطبية والفشل السريري في مستشفى اليرموك التعليمي : دراسة حالة

Author name: سحر نوري عبد الرحمن

Supervisor name: صبيحة قاسم هاشم الاعرجي

General topic: Administration and Economics

Specific topic: Hospital Management

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages:

متطلبات الافصاح والشفافية في التقارير المالية ودورها في اتخاذ القرارات الاقتصادية : دراسة ميدانية في عينة من المصارف العراقية

Author name: سحر سعدون صبار التميمي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور اجراءات مكاتب المفتشين العموميين في الحد من جرائم الاحتيال == The role of paid the offices of the Inspectors General on mitation Fraud crimes

Author name: ستار مجهول عذاب

Supervisor name: سعدون حمود جثير الربيعاوي

General topic: Administration and Economics

Specific topic: Control and Inspection

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Business Administration

Language: Arabic

University location: Baghdad

First pages: