Khazayin of Economic and Administrative Sciences

Our study hopes to identify the effectiveness of making use of the Federal Court of Financial Supervision’s Internal Audit Manual in the process of internal audit through Structural Equation Modeling (SEM). Internal internal auditing is dubbed it one of the key elements of the internal control system which is referred to the protection of resources and providing accurate financial data.
The manual is being generated on the basis of the integrated set of principles which constitute the fundamentals of internal audit and to complete the proper performance of audit services, best efficiency levels and effectiveness have to be achieved. As auditing quality serves the role of assuring the auditors' professional standards and satisfying financial statement users' needs, all parties can gain from it.
The results prove that there is indeed a high positive correlation and influence between the use of the manual and the level of quality in the internal audits with both positive and negative impact on the internal audit quality. The research highlighted the role of following the mandated manual to ensure efficient auditing occurrence. Consequently, the paper’s author made a suggestion to developing it manually conducting training courses for auditors, involving them in the process of writing the manual and saying that they should strictly conform to the internal audit standards

Iraq is one of the countries exposed to oil price fluctuations, as the price of oil is determined according to the conditions of the global economy, that is, external conditions. This makes the Iraqi economy vulnerable to external shocks. In addition, oil revenues have not been exploited in developing the rest of the economic sectors in order to increase their productivity, and the lack of Investing the surpluses resulting from the oil abundance led to the loss of benefit from these surpluses, and this indicates that oil shocks have a direct and indirect effect in generating economic problems, including unemployment, and the research problem lies in the following questions:
Q1: What are the analytical foundations for the relationship between oil shocks and the unemployment rate?
Q2: What effects can fluctuations in oil prices have on the unemployment rate?
The research is divided into three sections. The first section includes: The relationship between oil shocks and unemployment (according to an analytical perspective). The second section: Measuring the relationship between oil shocks and the unemployment rate in Iraq. The third section dealt with: Insights and treatments to reduce unemployment rates in Iraq, and conclusions and recommendations were reached

The research aims to measure the impact of the money supply response to the targeted monetary policy, and access to results includes the use of standard methods, where the standard model was built according to quarterly data using the (STATA17) program. The research concluded that there is a long-term relationship (co-integration) between the variables studied (money supply, exchange rate, interest rate) according to the co-integration model ARDL and DYNARDL. If the exchange rate (LNEX) rose by (1%), it would lead to an increase in the money supply (LNMS) by (1.43%), and the opposite happens in the case of a decline, assuming that other factors affecting the model remain constant. The state of decline, assuming that the other factors affecting the model remain constant. And when a shock occurs in the economy, the effectiveness of the exchange rate and the interest rate in influencing the money supply will differ from what it was before the shock, as the effectiveness of the interest rate towards the money supply will increase by about a third from what it was before the shock, with the inverse relationship between them remaining, while the effectiveness of the exchange rate The exchange rate influencing the money supply will decrease to less than a quarter of what it was before the shock, with the positive relationship between them remaining. Therefore, one of the most important recommendations is the continuation of the central bank’s policy of targeting the exchange rate as a nominal anchor to maintain monetary stability and the general level of prices, and paying attention to monetary shocks to avoid their effects and considering them as an indicator for determining and monitoring monetary indicators.

The research sought to measure the nature of the role of the risk-based maintenance approach in reducing workplace risks in a number of the researched laboratories. The research problem is represented by the presence of different types of workplace hazards, and according to the common classification, there are seven types in the researched laboratories. The research problem was defined by the following question: Does the methodology contribute Risk-based maintenance reduces workplace risks in the researched laboratories? The questionnaire was relied upon to collect the required data in three production laboratories: the Mishraq Sulfur Plant, the Qayyarah Refinery, and the Mosul Gas Power Station, with a sample size of (33,34.25), respectively. A comparison was made between the results achieved in these researched laboratories with the aim of identifying the strengths and weaknesses of each. A field of supporting and enhancing strengths and developing solutions and treatments for weaknesses. The research concluded that there is a degree of interest in risk-based maintenance procedures according to the response rates achieved by the fields investigated, in addition to the presence of somewhat acceptable correlations and influence between the research variables. The research suggested making more efforts to support and implement the risk-based maintenance methodology. Colour: It is one of the modern concepts in the field of maintenance and plays a vital and important role in preventing many types of work risks in the investigated environments

Improving education supports women's empowerment, as education is the basic way to build basic human capabilities, which is knowledge, and women constitute half of society, half of the actors, and the need for learning is a necessity for survival and a goal for building human capabilities in any society, at any time and place, with the development of human civilization and its complexities, it has become a human right to be provided with education, so the Iraqi state sought to prove this right and embody it on the ground through the Iraqi constitution. Education represents a fundamental factor for the progress of society and a right guaranteed by the state. "Education is a fundamental factor for the progress of society, in addition to its free of charge at all stages and its obligation in the primary stages with encouragement. The research problem lies in the following: (Does education guarantee women's empowerment and support the process of sustainable development construction

The study aimed to examine the financial and non-financial crises, including the terrorist organization ISIS, the decline in the price of the Iraqi dinar against ($), and the Corona pandemic crisis (COVID-19) and its most important repercussions, to which the Iraqi economy was exposed in general, and its impact on the tax revenues collected for the General Authority for Taxes during the period Study (2014-2021), where the study presented a clear review of the theoretical and intellectual framework of the variables of the study. Given the above, the problem of the study can be expressed in the following question: Do financial and non-financial crises have an impact on the revenues of the General Authority for Taxes under the governance system in particular and on the economy? In Iraq in general, and in order to achieve the objectives of the study and clarify its problem, hypotheses were formulated, which are:
1. There is a linear relationship between the governance system and financial crises.
2. There is a linear relationship between the governance system and tax revenues.
3. There is a linear relationship between financial crises and tax revenues.
4. There is an impact of financial crises on tax revenues under the governance system.
The study reached the most important results in proving its hypotheses on the existence of an inverse relationship between the governance system and financial crises on pages (15 and 18) by analyzing the data for the research variables. It was also proven that there is an impact of financial crises on tax revenues under the governance system, as a decrease in Tax revenues during these crises. The study came up with the most important recommendations, which are that the tax administration should move towards creating new paths that contribute to expanding the base of the tax base and then raising the level tax revenues by conducting research and auditing idle tax capacities and exploiting them.

This study aims to test the impact of monetary policy on the gross domestic product in the Iraqi economy using time series analysis for the period 1985-2022 using the autoregressive time lag gaps (ARDL) model.
The results of the study showed that there is an inverse and significant relationship between the exchange rate and the gross domestic product according to the logic of economic theory. The results of the study also showed that there is an inverse and significant relationship between inflation and GDP according to the logic of economic theory. The results showed that there is a direct and non-significant relationship between the interest rate and the gross domestic product, contrary to the logic of economic theory. The results also showed that there is a direct and significant relationship according to the logic of economic theory between the money supply and the gross domestic product in the Iraqi economy. The results showed that there is a long-term equilibrium relationship between the variables of the study. The study also recommended the need for the central bank to follow an unconventional monetary policy in order to influence the gross domestic product by creating strong production bases

The research aims to know the extent to which Iraq has adopted digital transformation technology as one of the executive programs to increase tax revenues, with the aim of developing government work and establishing the necessary structure to achieve the desired goals, especially since digital transformation has become a necessity in order to achieve excellence in government performance and raise the quality of government services through restructuring. The tax system is used to collect taxes through digital technology to provide electronic services and enhance economic capabilities, as is the case in the countries of Morocco and Jordan. Therefore, I rely on the descriptive and analytical approach to identify the research variables and to conduct data analysis and reach results, as I conclude that digital wealth has enormous potential to improve tools. Financial policy by transforming the way digital information is collected, processed and disposed of. The researchers recommend spending on providing modern technological infrastructure to develop tax revenues and expanding the implementation of a digital system for tax management and electronic tax invoices.