تبني المعيار ISSAI 5600 : (مراجعة النظراء)‎ من قبل الأجهزة العليا للرقابة المالية و المحاسبة و انعكاسه على أدائها

العناوين الأخرى

Adoption of ISSAI 5600 : (Peer Review)‎ by SAIs and its impact on its performance

المؤلفون المشاركون

الجنابي، عامر محمد سلمان
أزهر محمد عبد

المصدر

مجلة دراسات محاسبية و مالية

الناشر

جامعة بغداد المعهد العالي للدراسات المحاسبية و المالية

تاريخ النشر

2019-12-31

دولة النشر

العراق

عدد الصفحات

13

التخصصات الرئيسية

إدارة الأعمال
العلوم المالية و المحاسبية

الملخص الإنجليزي

Performance measurement is important for Supreme Audit Institutions to identify the strengths and weaknesses of the performance of the device and the conformity of the procedures in line with INTOSAI standards and best practices in this area as well as to develop the strategic plans of the device and the lack of a technical body to do so, To establish a standard that outlines the key steps of the performance measurement process through the INTOSAI Standard (ISSAI 5600) as the research seeks to adopt this standard by the Supreme Audit Institutions.

In order to achieve this, a survey list was prepared for the employees of the Federal Board of supreme Audit in the Republic of Iraq.

After the data, collection was analyzed and analyzed using the Statistical Package for Social Science (SPSS) and the use of appropriate statistical tests in order to arrive at indications of value and indicators the research has led to a number of results, including the strengthening of the credibility of the organization towards the International Organization of Supreme Audit Institutions (INTOSAI).

The main recommendations were that the peer review periodically within the appropriate time periods for the continuous development of the work of the device, continuous communication and the existence of channels of communication between the open and the organs of the Supreme Supervisory organs members of the Organization International Organization of Supreme Audit Institutions.

نوع البيانات

أوراق مؤتمرات

رقم السجل

BIM-970375

• APA
• MLA
• AMA