Applying coso internal control framework to disaster management evaluation according to hyogo framework for action (HFA) in Iraq
Author
Source
Muthanna Journal of Administrative and Economic Sciences
Issue
Vol. 9, Issue 2 (30 Jun. 2019), pp.125-152, 28 p.
Publisher
Al-Muthanna University Administration and Economics College
Publication Date
2019-06-30
Country of Publication
Iraq
No. of Pages
28
Main Subjects
Business Administration
Economy and Commerce
Topics
Abstract EN
The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA); evaluating internal control components namely (control environment, risk assessment, control activities, information, communication and monitoring )to manage disasters in the Iraqi environment according to the core indicators of the five priorities adopted in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to disasters 2005-2015.
with their activities under each indicator.
Framework application report results 2013-2015 were used According to an answer for Ministry of the Environment in Iraq to the questions from the United Nations Office for Disaster Risk Reduction.
The study comes up with results concerning internal control components.
Control environment, risk assessment, control activities, information, communication and monitoring scored 50% , 17% , 63% , 35% and 20% respectively The research aims to study at introducing internal control components of COSO framework and the Hyogo Framework for Action (HFA); evaluating internal control components namely (control environment, risk assessment, control activities, information, communication and monitoring )to manage disasters in the Iraqi environment according to the core indicators of the five priorities adopted in Hyogo Framework for Action (HFA) Building the resilience of Nations and communities to disasters 2005-2015.
with their activities under each indicator.
Framework application report results 2013-2015 were used According to an answer for Ministry of the Environment in Iraq to the questions from the United Nations Office for Disaster Risk Reduction.
The study comes up with results concerning internal control components.
Control environment, risk assessment, control activities, information, communication and monitoring scored 50% , 17% , 63% , 35% and 20% respectively ).
American Psychological Association (APA)
Hamdan, Khawlah Husayn. 2019. Applying coso internal control framework to disaster management evaluation according to hyogo framework for action (HFA) in Iraq. Muthanna Journal of Administrative and Economic Sciences،Vol. 9, no. 2, pp.125-152.
https://search.emarefa.net/detail/BIM-1110684
Modern Language Association (MLA)
Hamdan, Khawlah Husayn. Applying coso internal control framework to disaster management evaluation according to hyogo framework for action (HFA) in Iraq. Muthanna Journal of Administrative and Economic Sciences Vol. 9, no. 2 (2019), pp.125-152.
https://search.emarefa.net/detail/BIM-1110684
American Medical Association (AMA)
Hamdan, Khawlah Husayn. Applying coso internal control framework to disaster management evaluation according to hyogo framework for action (HFA) in Iraq. Muthanna Journal of Administrative and Economic Sciences. 2019. Vol. 9, no. 2, pp.125-152.
https://search.emarefa.net/detail/BIM-1110684
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1110684