The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report

Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern administrative trends. Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics. Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample. Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC). Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard. Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.

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“…FI, in principle, is the ability to produce both money and value, and individuals in this ability are four (Abass et al, 2022) :…”

Section: Financial Intelligence and Its Role In Achieving Entrepreneu...mentioning

confidence: 99%

Supporting the Internal Control of Banks With the Methods of Performance and Financial Intelligence to Achieve Leadership in Business: an Analytical Study of a Sample of Iraqi Banks

Mahdi¹,

Noorullah²,

Jasim³

2023

J. Professional Business Review

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“…The amendments are approved and then approved in their final form after the amendment. This stage includes Dividing the annual plan into quarterly plans and Considering developments in the capacity of the auditing performance (Abass et al, 2022).…”

Section: Audit Quality Performancementioning

confidence: 99%

The Interest of the Supreme Audit Institution in Sustainable Economic, Social and Environmental Development on the Audit Quality Performance

Akbar¹,

Mahdi²

2023

J. Professional Business Review

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Purpose: This research aims to Identify role of the Board of Supreme Audit has a significant role in achieving the dimensions of sustainable development (SD). Theoretical framework: The research provides a conceptual framework for SD, its objectives and dimensions. It probes the role of supreme audit institution (SAI) in achieving the goals of SD. Design/methodology/approach: The study examined the perceptions of 100 participants affiliated to the institution of financial supervision, department of technical studies and research. we are hypothesized that the SAI has an interest in SD, and that this interest is reflected in the quality of auditing performance. we are used Z-TEST to test the significance of the association hypotheses between the interest of SAI in economic, social and SD and the quality of the control audit performance. Findings: The study found that the most supreme audit achieved the completion of the tasks entrusted with high levels of quality in performance. Results also showed that there is a statistically significant correlation between the SAI interest in sustainable economic, social and environmental development (SED) and the quality of auditing performance. Research, Practical & Social implications: The interest of SAI in sustainable economic, SED on the quality of auditing performance. Originality/value: the Originality of value in the article by the role of audit quality (AQ) over the organizing relationships, dividing work according to terms of reference, providing the necessary resources, and exerting the necessary professional care.

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“…The contribution of the current study can be summed up by studying the role of EFQM in the process of evaluating the performance of accounting units and then studying its impact in the Control Environment, as it is the first study that addressed this aspect in the process of evaluating the performance of accounting units using the EFQM model. As for the study (Abdul Wahab and Sulaiman, 2017), it shed light on the possibility of applying the European Excellence Model in assessing the performance of Al-Numan General Hospital in Baghdad, and the study (Abass et al, 2022) studied the measurement of the level of excellence in the federal board of supreme audit and the extent of The impact of this distinction on administrative and financial corruption.…”

Section: Literature Reviewmentioning

confidence: 99%

Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment

Flayyih

Mutashar²,

Murad

2022

J. Professional Business Review

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Purpose: The research aims to study the measurement of the performance of accounting units level of the research sample by using the Federal quality Model European (EFQM) Design/methodology/approach: the (EFQM) which included seven dimensions "Leadership, Strategic Planning, External Focus, Information and Analysis, Faculty / Staff and Workplace Focus, Process Effectiveness & Outcomes and Achievements" And its effect on the Control Environment, which includes three dimensions: "Integrity, management philosophy and commitment to powers" . the sample is supervisory units of colleges affiliated with the University of Baghdad in Iraq, and a sample was chosen that included fifty-one individuals in the accounting departments. Originality/value: we scale has been developed to examine the measurement of the performance of accounting units level of the research sample under the Federal quality Model European (EFQM). Findings: That these units are located at the first level of the model, which is the lowest level at which economic unit can emerge, which indicates that the economic unit must give priority to improvement, as it was noted that this performance had an effective impact in achieving an effective control environment in the unit the research sample, and this means that the level of performance, whatever its quality, it affects the control environment, except that whenever The quality was high and the effect was better.

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The Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report

Cited by 30 publications

References 15 publications

Supporting the Internal Control of Banks With the Methods of Performance and Financial Intelligence to Achieve Leadership in Business: an Analytical Study of a Sample of Iraqi Banks

Supporting the Internal Control of Banks With the Methods of Performance and Financial Intelligence to Achieve Leadership in Business: an Analytical Study of a Sample of Iraqi Banks

The Interest of the Supreme Audit Institution in Sustainable Economic, Social and Environmental Development on the Audit Quality Performance

Measuring the Level of Performance of Accounting Units and Their Impact on the Control Environment

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