البحث — المستودع الرقمي العراقي

نتائج البحث: 25 من أصل 1,800

اطار مقترح للمحاسبة القضائية ودورها في اكتشاف عمليات الاحتيال المالي

اسم المؤلف: صلاح هادي محمد الخالدي

اسم المشرف: نصيف جاسم الجبوري | محمود خليل المعموري

الموضوع العام: الادارة والاقتصاد

السنة: 2012

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

تطوير عرض القوائم المالية المعدة وفقا للنظام المحاسبي الموحد لمواءمتها مع متطلبات المعايير المحاسبية الدولية == Develop the Presentation of Financial Statements prepared in accordance with the unified accounting system adapted to the requirements of the International Accounting Standards

اسم المؤلف: صفا مهدي راجي التميمي

اسم المشرف: صفاء احمد محمد العاني

الموضوع العام: الادارة والاقتصاد

السنة: 2013

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

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

اسم المؤلف: سهاد صبيح فرج

اسم المشرف: علي حسين علي الدوغجي

الموضوع العام: الادارة والاقتصاد

السنة: 2011

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: 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

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

اسم المؤلف: سلامة ابراهيم علي

اسم المشرف: نجيب سليمان بطرس

الموضوع العام: الادارة والاقتصاد

السنة: 2009

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

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

اسم المؤلف: سعاد عدنان نعمان الشمري

اسم المشرف: بشرى نجم عبد الله المشهداني

الموضوع العام: الادارة والاقتصاد

السنة: 2010

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: 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