تقييم التدقيق الداخلي في النشاط التأميني في ضوء المعايير الدولية (IIA)
Joint Authors
نضال رؤوف أحمد
جواد، تيسير عبد القادر محمد
Source
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Issue
Vol. 2020, Issue 61 (30 Jun. 2020), pp.403-437, 35 p.
Publisher
Baghdad College of Economic Sciences University
Publication Date
2020-06-30
Country of Publication
Iraq
No. of Pages
35
Main Subjects
Financial and Accounting Sciences
Topics
- Internal auditing
- Activities
- Financial statements
- Insurance
- Occupational qualifications
- International standards
- Insurance companies
- Internal oversight
Abstract EN
The research aims to assess the internal audit in the Iraqi insurance companies by examining the actual implementation of the procedures and the desired objectives in comparison with the International Standards for Internal Auditing (IIA).
It also aims to highlight the technical activity and the basic processes that form it in the insurance companies in order to clarify the vision to the parties involved in the process.
Insurance, and clarifying the role of the internal audit process on insurance companies, as an important means to ensure the effective functioning and implementation of technical operations, while respecting the legislation and rules governing the insurance sector, in order to protect the rights of policyholders and increase their confidence in the company.
In order to achieve the objectives of the research, a questionnaire was designed of three main axes that included many questions directed to a number of officials and workers of the Iraqi General Insurance Company regarding the impact of internal auditing on insurance activity in light of international standards (IIA), as well as relying on some financial statements.
And business results issued by the research sample company.
The study reached a number of conclusions, the most important of which are: The employees of the Internal Control Department do not have sufficient knowledge of the International Standards for Internal Auditing (IIA), in addition to the fact that none of them obtained the Certified Internal Auditor Certificate from the organization of the International Institute of Internal Auditing or other certificates in the same specialty from the organization of other professional organizations.
The study also presented a set of recommendations, the most important of which are: Urging the employees of the Internal Control Department to obtain the appropriate certificates and professional qualifications such as the Certified Internal Auditor Certificate.
American Psychological Association (APA)
جواد، تيسير عبد القادر محمد ونضال رؤوف أحمد. 2020. تقييم التدقيق الداخلي في النشاط التأميني في ضوء المعايير الدولية (IIA). مجلة كلية بغداد للعلوم الاقتصادية الجامعة،مج. 2020، ع. 61، ص ص. 403-437.
https://search.emarefa.net/detail/BIM-1261568
Modern Language Association (MLA)
جواد، تيسير عبد القادر محمد ونضال رؤوف أحمد. تقييم التدقيق الداخلي في النشاط التأميني في ضوء المعايير الدولية (IIA). مجلة كلية بغداد للعلوم الاقتصادية الجامعة ع. 61 (2020)، ص ص. 403-437.
https://search.emarefa.net/detail/BIM-1261568
American Medical Association (AMA)
جواد، تيسير عبد القادر محمد ونضال رؤوف أحمد. تقييم التدقيق الداخلي في النشاط التأميني في ضوء المعايير الدولية (IIA). مجلة كلية بغداد للعلوم الاقتصادية الجامعة. 2020. مج. 2020، ع. 61، ص ص. 403-437.
https://search.emarefa.net/detail/BIM-1261568
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1261568