مدى التزام ديوان الرقابة المالية الاتحادي بتطبيق معيار الانتوساي 3000
Other Title(s)
The extent of the obligation of the federal board of supreme audit to apply the INTOSAI 3000 standard
Joint Authors
صفاء أحمد يحيى
طالب حميد عبد الله
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 24, Issue 108 (31 Dec. 2018), pp.539-564, 26 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2018-12-31
Country of Publication
Iraq
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Topics
- Accounting
- Iraq
- International Organization of Supreme Audit Institutions
- Federal Financial Supervision Bureau
Abstract EN
The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities.
To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process.
The researcher reached a number of conclusions, the most important of which is the commitment of the Federal Financial Supervisory Board to meet the requirements of the INTOSAI 3000 standard to a certain extent and this is reflected in the performance of the performance control process.
While the most important recommendations were the need to fulfill the requirements of the INTOSAI 3000 standard because it is of direct importance in the implementation of the performance control process carried out by the SAI.
The preparation and formulation of standards and control indicators that are consistent with the principles of economy, efficiency and efficiency.
SAI for its importance in taking appropriate measures and analyzing the results in a sound and objective manner.
American Psychological Association (APA)
صفاء أحمد يحيى وطالب حميد عبد الله. 2018. مدى التزام ديوان الرقابة المالية الاتحادي بتطبيق معيار الانتوساي 3000. مجلة العلوم الاقتصادية و الإدارية،مج. 24، ع. 108، ص ص. 539-564.
https://search.emarefa.net/detail/BIM-853432
Modern Language Association (MLA)
صفاء أحمد يحيى وطالب حميد عبد الله. مدى التزام ديوان الرقابة المالية الاتحادي بتطبيق معيار الانتوساي 3000. مجلة العلوم الاقتصادية و الإدارية مج. 24، ع. 108 (2018)، ص ص. 539-564.
https://search.emarefa.net/detail/BIM-853432
American Medical Association (AMA)
صفاء أحمد يحيى وطالب حميد عبد الله. مدى التزام ديوان الرقابة المالية الاتحادي بتطبيق معيار الانتوساي 3000. مجلة العلوم الاقتصادية و الإدارية. 2018. مج. 24، ع. 108، ص ص. 539-564.
https://search.emarefa.net/detail/BIM-853432
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 536-537
Record ID
BIM-853432