Search Results for self-assessment
Abstract
A case study of self-assessment and tax revenues An applied case study of the method of self-assessment of income in the General Tax Authority - Companies Department, and the problem of an overview of assessment and tax revenues was presented, and the study reached the stage of assessment and public revenues, and the study reached the stage of self-assessment and study, self-drawing and study in Abroad, Self-Painting and Study Abroad. Its final accounts through various activities, and that the mutual trust between the two parties to the tax accounting process) plays a key role in this type of income estimation methods, and the research came out with a variety of combination of relationships and mutual trust between the two parties to the tax accounting process through the development of tax awareness of the citizen. The one who successfully triggered the application of this method of estimating income, taking into account the tax administration’s commitment to the tax law and striving instructions not to be unfair to the taxpayer when estimating his income.
Abstract
The research aims to identify the concept of geopolitical risks, and the state of cooperation between risk management and internal audit together to overcome geopolitical uncertainty, and to draw the attention of internal auditors to the ways that internal audit can provide assessment, confirmation and advice with regard to geopolitical risks, including responses initiatives and regulatory penalties.
To achieve the objectives of the research, the researcher used the constructive approach in the study and analysis through the use of dissertations master’s theses, periodicals, books and websites that deal with the subject of the study, especially with regard to the areas of: geopolitical risks and the role of internal audit in assessment, confirmation and advice.
The research problem is defined by the basic question that this research seeks to answer: Can internal audit provide assurance and advice on geopolitical risks? And how?
The research reached a set of conclusions, the most important of which are:
The need of the internal auditor to carry out a comprehensive and independent assessment of geopolitical risks in cooperation and consultation with the Risk Management in order to identify the most important risks and integrate them into the audit plan, and to amend the plan based on the results of the continuous assessment and emerging risks, and to ensure that the management and the audit committee are fully aware of these risks and their effects and that they take the appropriate measures to deal with it and address it in a timely manner.
Based on the research findings, proposals were made that are consistent with these conclusions, the most important of which are:
The need for parties interested in the internal audit profession to hold seminars for auditors and hold specialized workshops to introduce geopolitical risks, and to draw the attention of internal auditors to the ways in which internal audit can provide assessment, confirmation and advice, with regard to geopolitical risks, and they are considered an essential part of the task of the successful internal auditor who adds Valuable to the company that gave him its trust.
Abstract
The aim of the research is to Identify the level of application and documentation of the process requirement item / analysis of the international standard (ISO 31000:2018),and diagnosis of quantitative and descriptive analysis in assessing tax risks using risk assessment techniques, as well as an indication of the level of tax risks to which the General Tax Authority is exposed. as well as to indicate the level of tax risks according to risk assessment techniques in the General Tax Authority, as the research started from a problem that raised several questions, including what is the percentage of application And documenting the analysis item from the process requirement in accordance with the international standard (ISO 31000:2018), and what are the techniques of quantitative and descriptive analysis of tax risks, and what is the level of those risks affecting the strategic goals, and the checklist has been adopted as a basic tool in collecting data and information, and the research has reached To the most prominent Conclusions, which is that the level of application and documentation of the analysis item of the process requirement has reached a rate of (19%), which is close to the weight of (partially applied and not documented), which means that the Structure under study has moved away from the application of the specification requirements and the size of the gap has reached (81)%. As well as the exposure of the body in question to the risks of the external environment at a higher level than the risks of the internal environment.
Abstract
This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities
Abstract
The current research aims to identify the extent of the influence of emotional intelligence on the organization’s reputation for a sample of private banks in Baghdad, as well as the extent of the interest of private banks in research variables and their dimensions, to come up with a set of recommendations that contribute to improving their practice and adoption of these variables, and based on the novelty of the variables and their importance to banks. On the one hand, and society on the other hand, the research adopted the descriptive and analytical approach in completing a chapter and discussion, and it was applied in a sample of private banks in Baghdad, so that the research community (285) of the leaders represented by everyone who occupies the functional positions (bank manager, assistant manager, bank manager Department, Associate Director of Department, Division Officer), a questionnaire was distributed to them (170) to investigate opinions about the variables studied, and it was supplemented with data, observations and limited interviews, while the research used programs (SMART PLS V.3.3 - SPSS V.26 - AMOS V.25) To analyze the primary data, with the adoption of descriptive and inferential statistical methods represented in (the normal distribution test, the exploratory factor analysis, the confirmatory factor analysis, the validity and reliability test, the arithmetic mean, the standard deviation, the relative coefficient of difference, etc. Relativity ratio, Pearson correlation coefficient, simple linear regression coefficient, multiple regression coefficient) to test the research hypotheses stemming from the main questions, and the statistical analysis showed a number of results, the most prominent of which was the keenness of private banks to improve their organizational reputation, by directing emotional intelligence (self-feeling assessment, Feeling regulation, the use of feeling) to improve its level, while the evaluation of self-feeling and the regulation of feeling directed to improving creativity, innovation, and social responsibility, it added the use of feeling to the two dimensions, self-feeling assessment and feeling organization to improve the level of quality, performance, vision and leadership.
Abstract
The balanced scorecard plays a crucial role in enhancing the reputation of organizations in general, and specifically in the tourism sector, where performance evaluation is a key aspect of their operations. The main objective of this study is to adopt modern performance evaluation concepts to bring about a qualitative improvement in performance assessment, not only from a financial standpoint but also from other intangible perspectives. This research was motivated by the necessity to evaluate business performance in order to strengthen the competitive position of organizations in a challenging environment. The study was conducted in several high-end hotels in Baghdad, revealing a lack of clarity in performance evaluation methods and a failure to utilize the balanced scorecard, which negatively impacted the status of the hotels. The literature review employed a descriptive approach, exploring the relationship between the balanced scorecard and organizational status. A questionnaire was administered to a sample of 67 individuals (including directors, general managers, and department heads) to assess this relationship. The study yielded significant results, demonstrating a strong correlation between the balanced scorecard and the status of the organizations under investigation.
Abstract
يأتي هذا البحث ليحلل أثر بيئة الأعمال والاستثمار في عملية الجذب الاستثماري وانعكاساته على تدفقات الاستثمارات الأجنبية المباشرة، علاوة على قياس فجوة الأداء في جذب الاستثمار بين العراق والدول الخليجية والدول المتقدمة، وبيان نقاط الضعف والتحديات التي تواجه بيئة الأعمال والاستثمار، واقتراح السبل الكفيلة للارتقاء بأداء الأعمال ومناخ الاستثمار بالدولة، وكذلك الرفع من ترتيب جمهورية العراق في مؤشر أداء الأعمال ومؤشر ضمان لجاذبية الاستثمار الأجنبي المباشر.
Abstract
The article considers the historical foundations of Iraq for ensuring environmental and economic sustainability in the context of digitalization. The article presents facts about the contribution of the thousand-year-old culture of Iraq to world culture and the relevance of this contribution in solving the problems of sustainable development. A critical assessment of training technologies and the application of popular neural networks is given. It is proposed to use the experience of Belarus in planning and implementing strategic projects in Belarus in relation to the conditions of global digitalization and to use the results of Belarusian scientists in linguistic analysis of texts to create national neural networks. The importance of an ecosystem approach in solving the problems of socio-economic development of the country is emphasized. The relevance and necessity of appropriate training of personnel for the digital economy, the most important part of which in modern conditions is digital culture and the formation of a national market for high-quality data is substantiated.
Abstract
This research aims to explore the importance of financial analysis and its contribution to enhancing environmental performance evaluation by utilizing financial ratios in financial analysis and addressing environmental issues to improve and maintain the environment and performance of government units. The research problem centres on the negative impact of neglecting financial analysis of financial statements and the financial information they contain regarding environmental performance on making appropriate decisions in performance evaluation. Therefore, the researchers sought to prove the hypothesis that using financial ratios in financial analysis and comparing financial information with non-financial information enhances environmental performance evaluation procedures. The study examined the environmental reality of the Medical City Directorate under the Ministry of Health, which is considered a unit affecting the environment. It involved an analytical review of the issued reports and financial analysis of the budget execution statement. The research concluded that the government unit in question showed weak environmental performance due to insufficient attention to pollution control, affecting most environmental aspects, and failure to apply environmental laws and regulations. Key recommendations include the need to comply with environmental laws and regulations and the necessity of establishing an environmental auditing plan or program to cover all environmental activities of the directorate.
Abstract
This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.
The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.
The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.
Abstract
Dumping is one of the tools of trade policy, and it is one of the tools commonly used among countries in their international economic relations, even after the World Trade Organization banned it in its agreements, when it was established in 1995.
The anti-dumping process is the most dangerous weapon against the liberalization and obstruction of global trade, and with the persistence of this situation for long periods, it has become necessary to follow the anti-dumping policy in most countries, especially the developing countries and especially the Arab ones, to reduce the effects that may affect the process of commercial trading between countries. Coordination between the Arab and developing countries within the framework of the World Trade Organization, in addition to granting real powers to the dispute settlement body with an assessment and study of the degree of damage to balance it with the economic and social damages that affect the exporting country as a result of anti-dumping, as well as the harm affecting the importing country, so it is not fair to address The focus is on the damages of the advanced industrial countries only, and their neglect of what may befall developing countries, and with this research we will shed light on the experiences of some countries with trade dumping, and what caused it.
Abstract
The research focuses on calculating the expected credit risks according to the IFRS9 9 standard and how to apply this standard in the National Bank of Iraq. IFRS9 9 is an accounting standard that deals with the classification, financial value of financial assets and the management of risks related to them. Modern accounting standards require considering the financial risks of loans and other financial products owned by the bank. The IFRS9 9 standard aims to supply a comprehensive credit risk management system and supply a probable estimate of expected losses on loans and other financial products. The process of calculating the expected credit risk by the IFRS9 9 standard includes several main steps. First, financial products should be classified according to the degree of expected risk. This classification is based on the quantitative and qualitative information relevant to the bank and the credit risk assessment for each category. After that, the expected credit size for each category is decided based on forecasting models and risk estimates. These models are based on a set of accounting, economic and business standards. Historical data and current information are used to decide the expected credit volume and the possible risks entailed by financial portfolios. According to accounting standards, banks must include the expected credit volume in periodic financial reports and constantly update it. This helps third parties, such as investors and regulators, to understand the bank's exposure to credit risks and the efficiency of the bank's risk management. This process is reflected in the volume of credit applied at the National Bank of Iraq by improving the bank's understanding of credit risks and thus the ability to make better decisions in granting loans and managing risks. The aim of this research is to study the calculation of expected credit risks following the IFRS9 9 standard and analyze their impact on the credit volume in its application at the National Bank of Iraq. The focus is on understanding the details of the standard and how to apply it to improve risk management and make better decisions in granting loans. Through this research, we have concluded that calculating the expected credit risks by IFRS9 contributes to enhancing the bank's understanding of credit risks and improving its efficiency in risk management, and the correct application of the standard helps in supplying more transparent and predictable financial reporting of potential losses. Based on the findings, there are some recommendations for improving risk management at the National Bank of Iraq and applying the IFRS9 standard. The bank should strengthen its technical capabilities to collect and analyze financial data and credit ratings in a more correct and effective manner, and the bank should supply continuous training to employees on the standard and methods of its implementation and the use of proper predictive models to calculate the expected credit risks. Finally, the bank should give financial reports in an organized and transparent manner, explaining the expected credit volume and the potential risks entailed by this volume. This will help investors and regulators understand the extent of the bank's exposure to credit risks and the efficiency of the bank's risk management.
Abstract
The research aims to demonstrate the importance of the economic business environment and the restrictions imposed on banks in general that may limit banking activity. Banks have to analyze the environment in which they intend to work in order to know these restrictions and analyze them in order to be able to adapt to them. Without banks analyzing that environment, they will not be able to continue their activities, .The research problem arises in highlighting trends that restrict banking activity in Iraq, and this will be done through three sections .The first introduced a profile of business environment in Iraq, while the second investigated the main features of the banking system .As for the third topic, it includes an assessment of the banking activities in light of the general economic business environment. Relevant Indicators showed that there are external variables inherent in the general business environment that affect banking activity both directly and indirectly.
Abstract
The research aimed to identify areas of benefit from smart linguistic models (ChatGPT as a model) in accounting and auditing. The research used the descriptive approach to describe areas of benefit. Data was collected from ChatGPT, where a set of questions were asked and analyzed by topic. The research concluded with a set of results, most notably that the areas in which ChatGPT is greatly beneficial in accounting and auditing in general are: assistance in data entry and accounting guidance, assistance in preparing reports and budgets and setting estimates, research into international accounting standards, legislation and laws, analysis and interpretation of data, assistance In planning the audit process, organizing working papers, researching international standards for external and internal auditing. As for the areas in which ChatGPT does not provide significant added value in accounting and auditing, they are when the cases are complex, complex, and have many details, and require knowledge of the legislation and laws in a specific sector or country, or when the cases require an in-depth assessment of risks or analysis of large-scale data. Evaluating the internal control of a particular company.
Abstract
The research aims to demonstrate the importance of the economic business environment and the restrictions imposed on banks in general that may limit banking activity. Banks have to analyze the environment in which they intend to work in order to know these restrictions and analyze them in order to be able to adapt to them. Without banks analyzing that environment, they will not be able to continue their activities, .The research problem arises in highlighting trends that restrict banking activity in Iraq, and this will be done through three sections .The first introduced a profile of business environment in Iraq, while the second investigated the main features of the banking system .As for the third topic, it includes an assessment of the banking activities in light of the general economic business environment. Relevant Indicators showed that there are external variables inherent in the general business environment that affect banking activity both directly and indirectly.