Tikrit Journal of Administrative and Economic Sciences

The research summarizes that it consists of two variables, namely, job satisfaction and the quality of internal auditing. therefore, the theoretical framework of the research included the concept of job satisfaction and its importance and the factors affecting on degree of satisfaction for employees and internal auditors in particular, and stand on its importance in improving employee performance, thus achieving the goals of the institution, which is one of the most important matters, With regard to the dependent variable, the quality of internal auditing it was dealt with in terms of concept and the most important factors affecting its achievement ,and finally, the research hypotheses were tested for Clarify the relationship and influence between research variables, to reach results and recommendations to solve the research problem, the sample chosen by the researcher is the employees of the internal audit divisions and departments working in the departments of the Ministries of Education and Higher Education, the research reached a set of results, the most important of which are:
1. There is a very strong positive moral relationship between job satisfaction and the quality of the internal audit of the departments of the Ministries of Education and Higher Education, and this means that the more interest is in the axis of job satisfaction, the greater the quality of the audit, and there is also a statistically significant effect of job satisfaction on the quality of the audit.
2. The promotion is not granted to the internal auditors on the basis of performance and competence in each of the departments of the Ministries of Education, where the question regarding the granting of promotion was given at the lowest arithmetic average
The most important research recommendations:
1. The internal auditors should be specialists and hold a certificate in the field of accounting and auditing and not to encroachment on the specialization, as this has an impact on the quality of internal audit.
2. The necessity to improve the salaries of internal auditors working in the public sector, as salaries have a significant impact in exerting effort and ultimately improving the quality of internal auditing.
3. Working on improving the internal work environment of lighting, cooling and heating, and granting promotions to internal auditors on the basis of efficiency and performance.

The process of evaluating and monitoring performance in the units is very important. Governmental public sector units always strive to achieve development and keep pace with rapid and successive developments in various ways through the management of government performance with the approach of managing the private sector itself, and the research problem centers on the answer to the following question: How successful are policies and programs Mosul University (research sample) as one of the public sector units in achieving the goals that have been set for them? Therefore, the research aims to evaluate and monitor the performance of programs and policies at the University of Mosul according to the Program and Policy Evaluation Guide prepared by the Dutch Audit Court and the Federal Office of Financial Supervision, in order to clarify and strengthen the positive points and to reduce and overcome negative points, The importance of research is embodied by deepening the objectivity of evaluating and monitoring the performance of programs and policies at the university in accordance with the guide for evaluating programs and policies in order to reach scientific knowledge, truth and objectivity, the negative and positive repercussions resulting from the use of policies and programs and on their implementation and the effect of their outputs and their efficiency in achieving the goals that they sought to achieve, and to answer the problematic The two researchers relied on the descriptive method to accomplish the theoretical side of the research through the use of theses, theses, books and periodicals related to the subject of performance auditing and evaluation of programs and policies, while they relied on an analytical approach to complete the practical side and analyze the research results, Several conclusions were reached, the most important of which is that the policies drawn up by the university during the evaluation years were not sufficient to limit the areas of extravagance and wastefulness in the resources available to it and that the use of the performance evaluation guide for programs and policies contributes to achieving economic, efficiency and effectiveness in the resources available to it and using them in the best way. With a set of recommendations, the most prominent of which was working on drawing up a comprehensive policy by the university and in coordination with all concerned authorities on the issue from ministries and a governorate council, And the need to provide specialized audit evidence to implement performance monitoring in an optimal manner, and to ensure the independence of the work of the auditing and internal control units at the university, in addition to the necessity of introducing auditors and university account auditors into training courses in the field of auditing and evaluating the performance of programs and policies.

The research aims to show the effect of the behavioral implications of accounting information on investment decisions and to explain the concept of stimulating information within the framework of the behavioral approach and its impact on the main activities of accounting, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioral implications of accounting information on the investors ’decisions, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behavior or even his goals, and It is possible to predict the behavior of individuals and guide this behavior in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users ’reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them. Either the most important recommendations are: The need to take account of the preparers of accounting information behavioral aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making.

This research aims to apply the Performance-focused Activity Based Costing Method (PFABC) in Alban Mosul Lab for the purpose of performance evaluation and improvement, The research reached a set of conclusions, the most important of which is the possibility of applying (PFABC) method in industrial units to reduce the cost of products, which helps in reducing the selling price and then increasing sales, which will lead to increased profitability and improve the competitive position of the factory, and helps in calculating the quantity deviation, price deviation and productivity for each activity. Separately, which helps to address these deviations and work to amend the standards for the coming period as well as provides information that helps in the process of control, planning, evaluation and improvement of performance, The research also recommends using (PFABC) method in industrial units to reduce costs, increase profitability, identify deviations, and work to address them for the purpose of improving performance, as the data obtained from the Mosul Alban Factory for the month of July of 2019 were relied on.

The mechanisms of corporate governance, when applied optimally, play an important role in managing the relationship between the economic unit and the stakeholders, in a way that ensures monitoring its performance and providing the necessary protection for stakeholder investments that reduce the problem of asymmetry of accounting information to the minimum possible and which is positively reflected in identifying investment risks and opportunities For stakeholders contribute to improving investment rates, whether at the level of individuals or the local environment. Accordingly, the research tries to show that the good application of corporate governance mechanisms will contribute to reducing a problem of asymmetry of accounting information between economic units and stakeholders, which contributes to rationalizing investment decisions that are positively reflected on the Iraqi local environment represented in the commercial banking sector by using the following statistical analyses: Simple regression test and path analysis For the time period from 2016-2018, and the most important conclusions reached by researchers was that the concept of asymmetry of accounting information creates an information gap between the economic unit issuing the financial reports and the stakeholders that affect the principle of equal opportunity.

This research aims to analyze and measure the impact of capital adequacy, asset quality and liquidity on the continuity of profits, as capital adequacy is a "protective line" that protects the bank from exposure to losses arising from business, whether inside or outside the bank's balance sheet, and the quality of the assets is a reflection of efficiency the bank's credit decisions, investment policies, and loan and advances practices that constitute a large part of the bank’s assets, and liquidity is important for the commercial bank because it measures the bank’s ability to pay all its commercial obligations in cash and respond to credit requests. These variables have an impact on the continuity of profits, which is one of the core objectives that the bank seeks to achieve. This research was applied in the Bank of Baghdad registered in the Iraq Stock Exchange for the period 2009-2018, the descriptive analytical approach was used in describing, measuring and analyzing all variables through the actual financial data available from the Bank of Baghdad, on the Iraq Stock Exchange website, for purpose of measuring and evaluating independent and dependent research variables, and analyzing the correlation and impact relationship between them, analysis of variance was used by using the program (SPSS) to measure the relationship and impact between capital adequacy, asset quality, liquidity and the continuity of profits.
This research reached a set of conclusions, the most important of which is that there is a significant statistical impact and correlation for all independent variables that are represented in the ratio of capital adequacy, asset quality, and liquidity, with the continuity of profits.

Any organization that seeks to compete in the local and global markets must achieve better product specifications, i.e. higher quality, and this can only be done through the use of many methods, methods and special skills, Where the current research aims to demonstrate the knowledge pillars of quality costs and the target cost and to demonstrate the compatibility between quality costs and the target cost to improve product quality, where quality costs act as a measure or indicator to demonstrate the performance of the economic unit and the extent of improvement in it. Increasing spending on research and development costs in reducing other costs and thus, the economic unit should direct its attention towards the costs of prevention (value-adding activities) in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce related products High quality, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage and this is what the target cost technology seeks to exclude all non-value-adding activities in order to reach the target cost, the target cost system provides the design engineers with the cost with which the product must be manufactured Future and quality required , The most prominent results of the research are that there is a congruence between the target cost and the quality costs to reduce costs and improve product quality. The economic unit should direct its attention to prevention costs in both research and development activities, design activities and production activities (value-adding activities) in a way that helps reduce The costs of evaluation and failure in quality in other activities (not adding value) and this is what the target cost technique seeks to exclude all non-value-adding activities in order to reach the target cost. Sufficient profit at the same time, effective planning and control management, as well as a set of strategic cost management techniques in a competitive business environment.

Our contemporary world has witnessed in recent years an increasing interest in stock markets, whether developed or developing, due to the role that these markets play in the field of economic life. The largest part of the country's resources are directed to these markets as the vessel through which these resources are directed towards economic activities. Iraq is one of the countries that realized the importance of these markets and their importance stems from their functions, as they are the link between financial and economic institutions, but even individuals who have savings and investment projects. After the analysis and study, a number of results were reached that reflected the indicators of the Iraq Stock Exchange, a decline in most of these indicators, especially after the security deterioration in 2014. A number of recommendations were also recommended, including on the Iraq Stock Exchange to provide adequate and up-to-date information through bulletins and periodicals. Enhanced by graphs and charts that show the price trends of securities traded in the market,which gives investors a clear picture of market trends.