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دور التدقيق الخارجي في الكشف عن المخالفات في عقود النفط و الغاز : دراسة حالة إقليم كوردستان-العراق
Other Title(s)
The role of external audit in detecting violation related to oil and gas contract
Joint Authors
غادر، محمد ياسين
ريناس فائق حسين
Source
مجلة مؤشر للدراسات الاستطلاعية
Issue
Vol. 2, Issue 5 (30 Sep. 2022), pp.322-347, 26 p.
Publisher
Democratic Arabic Center for Strategic Political and Economic Studies
Publication Date
2022-09-30
Country of Publication
Germany
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study objective is to show the role of external audit in detecting the legal violation related to oil and Gas contract signed by the Iraqi government in Kurdistan with the foreign Oil and Gas companies.
The Iraqi government is facing some difficulties as the absence of tow way of communication between the local government in Kurdistan and the general government on Iraq in relation with Oil and Gas sector that is affection the future of this sector.
A field study was performed by preparing a questionnaire and collecting a data from a sample of the population.
Collected data has been analyzed using SPSS to reach a conclusion: External Auditors know well their responsibility (the Board of financial auditors) to detect violations and are responsible for providing the necessary conditions to detect material misstatement.
The difficulties and obstacles that affect the work of the external auditor during his audit mission is the lack of a license for auditors from the board of financial auditor to audit oil contracts.
The presence of effective oversight does not allow foreign companies to achieve large profits through production-sharing contracts and does not allow oil wealth to be wasted.
American Psychological Association (APA)
ريناس فائق حسين وغادر، محمد ياسين. 2022. دور التدقيق الخارجي في الكشف عن المخالفات في عقود النفط و الغاز : دراسة حالة إقليم كوردستان-العراق. مجلة مؤشر للدراسات الاستطلاعية،مج. 2، ع. 5، ص ص. 322-347.
https://search.emarefa.net/detail/BIM-1437384
Modern Language Association (MLA)
ريناس فائق حسين وغادر، محمد ياسين. دور التدقيق الخارجي في الكشف عن المخالفات في عقود النفط و الغاز : دراسة حالة إقليم كوردستان-العراق. مجلة مؤشر للدراسات الاستطلاعية مج. 2، ع. 5 (أيلول 2022)، ص ص. 322-347.
https://search.emarefa.net/detail/BIM-1437384
American Medical Association (AMA)
ريناس فائق حسين وغادر، محمد ياسين. دور التدقيق الخارجي في الكشف عن المخالفات في عقود النفط و الغاز : دراسة حالة إقليم كوردستان-العراق. مجلة مؤشر للدراسات الاستطلاعية. 2022. مج. 2، ع. 5، ص ص. 322-347.
https://search.emarefa.net/detail/BIM-1437384
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 345-347
Record ID
BIM-1437384