دور نظم المعلومات و الرقابة الداخلية في تعزيز استقلالية العمل الرقابي
Other Title(s)
The role of information systems and internal control in promoting independence supervision work
Joint Authors
عذراء ضياء جاسم
الغربان، فاطمة صالح مهدي
Source
Issue
Vol. 2020, Issue 126 (31 Dec. 2020), pp.186-197, 12 p.
Publisher
al-Mustansiriyah University College of Management and Economic
Publication Date
2020-12-31
Country of Publication
Iraq
No. of Pages
12
Main Subjects
Business Administration
Economy and Commerce
Topics
- Researchers
- Information systems
- Finance
- Statistics
- Censorship
- Control systems
- Internal oversight
- Analytical approach
Abstract EN
This research aims to reveal the role and importance of the information systems and internal control followed within the supervisory procedures of the Iraqi Federal Board of Financial Supervision in enhancing the efficiency and independence of the supervisory work, so the descriptive analytical approach was followed by designing a questionnaire by the two researchers that includes paragraphs explaining the role and contribution of the information systems and internal control used for the research sample.
In activating the independence of the audit work by using the statistical analysis program (SPSS) and following the deductive approach of the theoretical side.
The most important conclusions were that the quality of the procedures and tools used for the information and internal control systems used for the research sample has a direct impact and a direct relationship to the independence of the audit work.
The most important recommendations were relying on internal information and control systems.
Enable the activation and strengthening of the regulatory work.
American Psychological Association (APA)
عذراء ضياء جاسم والغربان، فاطمة صالح مهدي. 2020. دور نظم المعلومات و الرقابة الداخلية في تعزيز استقلالية العمل الرقابي. مجلة الإدارة و الاقتصاد،مج. 2020، ع. 126، ص ص. 186-197.
https://search.emarefa.net/detail/BIM-1090437
Modern Language Association (MLA)
عذراء ضياء جاسم والغربان، فاطمة صالح مهدي. دور نظم المعلومات و الرقابة الداخلية في تعزيز استقلالية العمل الرقابي. مجلة الإدارة و الاقتصاد ع. 126 (كانون الأول 2020)، ص ص. 186-197.
https://search.emarefa.net/detail/BIM-1090437
American Medical Association (AMA)
عذراء ضياء جاسم والغربان، فاطمة صالح مهدي. دور نظم المعلومات و الرقابة الداخلية في تعزيز استقلالية العمل الرقابي. مجلة الإدارة و الاقتصاد. 2020. مج. 2020، ع. 126، ص ص. 186-197.
https://search.emarefa.net/detail/BIM-1090437
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1090437