دور التدقيق الداخلي في تعزيز تقارير الأداء الاجتماعي في الوحدات الاقتصادية العراقية
Other Title(s)
The role of internal audit in promoting social performance reports
Joint Authors
معارج، علي داخل
الطائي، بشرى فاضل خضير
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 25, Issue 115 (31 Dec. 2019), pp.491-506, 16 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2019-12-31
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Topics
Abstract EN
The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as well as the correlation and regression model to find out and analyze the relationship between the search variables, where the search was applied to a group of branches of the oil products distribution company as the number of branches that the search applied On (10) branch and for the year (2018), after testing the research hypotheses a set of conclusions was reached, which was the existence of a significant relationship between internal audit and the promotion of social performance reports, i.e.
the increase in the quality or effectiveness of internal audit will lead to further strengthening of the reports Social performance, the research provided a set of recommendations, the most important of which is the need to create a system of social performance management because of its positive aspects towards employees and the preparation of social performance reports separately from the financial statements containing all information about the performance of the company in the social aspect, whether It was quantitative information or descriptive information to highlight and show interest in this vital aspect.
American Psychological Association (APA)
الطائي، بشرى فاضل خضير ومعارج، علي داخل. 2019. دور التدقيق الداخلي في تعزيز تقارير الأداء الاجتماعي في الوحدات الاقتصادية العراقية. مجلة العلوم الاقتصادية و الإدارية،مج. 25، ع. 115، ص ص. 491-506.
https://search.emarefa.net/detail/BIM-948033
Modern Language Association (MLA)
الطائي، بشرى فاضل خضير ومعارج، علي داخل. دور التدقيق الداخلي في تعزيز تقارير الأداء الاجتماعي في الوحدات الاقتصادية العراقية. مجلة العلوم الاقتصادية و الإدارية مج. 25، ع. 115 (كانون الأول 2019)، ص ص. 491-506.
https://search.emarefa.net/detail/BIM-948033
American Medical Association (AMA)
الطائي، بشرى فاضل خضير ومعارج، علي داخل. دور التدقيق الداخلي في تعزيز تقارير الأداء الاجتماعي في الوحدات الاقتصادية العراقية. مجلة العلوم الاقتصادية و الإدارية. 2019. مج. 25، ع. 115، ص ص. 491-506.
https://search.emarefa.net/detail/BIM-948033
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 504-505
Record ID
BIM-948033