journal of Economics And Administrative Sciences

Abstract
The research aims to find a contemporary model in analyzing the reasons behind the delay of the investment plan projects suffered by the North Oil Company. This model is able to understand the environment surrounding the implementation of projects in the light of the changes facing the company at the present time, which in turn requires the need to identify the most important strengths and weaknesses Internal and external opportunities and threats using the SWOT matrix and identify the appropriate strategic alternative based on clear policy, strategies and programs to address weaknesses and look to the future prospects as the company can be stronger and more flexible environmental changes surrounding the reality of implementation Investment plan projects, because the strategic analysis is the best way out of the stalemate and stability to the circle of innovation and creativity, the implementation of those projects of importance in the economic development of the country. The research community of the investment projects of the North Oil Company and approved by the Ministry during the period (2013-2017), the number of projects (279) projects distributed on (11) major project, and classified into completed projects and by (5.7%) This is indicative of a high degree of delay and delay in the implementation of the projects of the company's investment plan (94.3%). It was concluded that the process of strategic analysis is an important step for the company to detect the internal and external environment to address the current and future weaknesses and threats to the projects and a good way to draw the factors of success and the formulation of programs and strategies as a preventive and remedial, and that internal weaknesses are affecting the completion of the investment plan projects of the company, Therefore, the researcher recommended the adoption of the proposed program in the current study, directed at the internal and external environment, in order to achieve the goals and objectives through the development of fields and expand the performance of production facilities and increase production capacity and For the export of crude oil and gas to the company.

Abstract
The purpose of the research is interpretation of what quality transformations In the Arab commercial banks' management, and determine which fields that have been achieved in the third millennium, and elicitation the governance trends for future vision to manage them and estimate the expected value for these transformations, the importance of the idea of research in investment the implicit and the apparent of practical knowledge stocks in the minds of managers by specialized language with the application of electronic business philosophy in response to the challenges of the information age and who should occupies those banks the center of Arab leadership and excellence, and try to upgrade to command centers in their competitiveness globally and regionally, and then achieve economic sustainability and environmentally and socially in the commercial banking sector.

Abstract
The development in the presentation and presentation of the service in order to distinguish them from the same, was one of the most important reasons to choose the current issue to upgrade the level of service, especially in the Iraqi restaurant sector, which has become today of the important sectors successful. The problem of research was to try to answer a range of questions: to what extent are Iraqi restaurants interested in physical service factors? Do Iraqi restaurants apply physical factors in a way that leads to customer satisfaction? Are Iraqi restaurants interested in the satisfaction of their customers? The objective of the current research is to try to determine the extent to which the physical service factors affect the satisfaction of the customer. In order to reach this goal, two hypotheses were formulated. First, there is a significant correlation between physical service factors and customer satisfaction, The second was there are effect of the physical service factors in the customer satisfaction. The Iraqi restaurants were given a field of application, especially the excellent class restaurants in Baghdad. 346 questionnaires were collected for analysis. The data collection was done using questionnaire, interviews, From the personal observation of the researcher in the field. SPSS_V.19 was used to analyze the data, as well as the use of a set of statistical methods such as arithmetic mean, standard deviation, differential coefficient, data analysis and description, Pearson correlation coefficient for correlation hypothesis test, and simple linear regression equation for hypothesis test the influence. In the end, the research reached a number of conclusions. The most important of these is that the excellent class restaurants in Baghdad are well concerned with the physical service factors, with some obstacles that need to be addressed. The research recommended enhancing the direction and attention to the physical factors because they have a great role in interpreting customer satisfaction.

ABSTRACT
The study aims to achieve several objectives, including follow-up scientific developments and transformations in the modern concepts of the Holistic Manufacturing System for the purpose of identifying the methods of switching to the entrances of artificial intelligence, and clarifying the mechanism of operation of the genetic algorithm under the Holonic Manufacturing System, to benefit from the advantages of systems and to achieve the maximum savings in time and cost of machines Using the Holistic Manufacturing System method and the Genetic algorithm, which allows for optimal maintenance time and minimizing the total cost, which in turn enables the workers of these machines to control the vacations in them, and based on the intellectual dilemma and to the problem of the field can be asked the question how to achieve the Holistic Manufacturing System using the genetic algorithm ?, and in light of which the importance of the study and its objectives were based on the analytical descriptive method in the theoretical framework. In the practical framework was based on the quantitative approach that used quantitative indicators of the separation line Comparing the results between the HOL method and the genetic algorithm method. After evaluating and testing the data, the data were analyzed using indicators. The results showed that the use of the genetic algorithm helped to reduce the effort, time and cost. It is possible to reach the optimal solution with very few steps when using the genetic algorithm as a random search algorithm. The main recommendations were the adoption of the laboratory management on the genetic algorithm. And the completion of the study with some proposals, the most prominent of which is to conduct further research on the Holistic Manufacturing System using the genetic algorithm and in various industrial and service sectors.

Abstract:
Each organization has values and objectives, tangible and intangible properties of its products. The reflection of properties on the brand constitutes the identity of the brand that contributes to building the customer's convictions about the products or services provided by any organization and its brand in a positive or negative way. This is reflected in purchasing behavior, which may push forward the progress towards marketing goals or deviation from them. Therefore, the current research came to identify the brand identity, its types and the factors affecting them and how they affect to achieve each of the marketing goals. At a time when the number of brands and varied identities and similar to many times, aking the researcher from the basic research problem of asking how the identity of the mark can contribute to the achievement of marketing goals? In order to identify any marketing objective that contributes to the identity of the mark to achieve more than the other goals, according to the main research hypothesis, "the identity of the brand has a significant impact on the achievement of marketing goals." The managers of the global smart card company in Iraq were chosen 203 managers of the research community and 86 of them were selected for practical applications to test the hypothesis using statistical methods, including the means and standard deviation to measure the homogeneity of the answers to the questions and the simple linear regression test to measure the degree of influence between Variables. The research found that there is a relationship of influence of the brand identity in achieving the marketing objectives. The stronger influence of the brand identity on building customer relations while profit growth was the weakest relationship. The researcher recommended that the company need to formulate clear profit growth policies and inform employees of the profit growth rates to be achieved. It is not necessarily a growth in profits. It is not necessarily a growth in profits. It is an important element in the sustainability of its success.

Abstract
The study aims to determine the organizational monitoring mechanism in target organization as well as knowing the suffocation of work. The study depends on a questionnaire as a tool of collecting data on distributed random sample involved (45) person from different levels in manufacturing isphelt Dohuk. The study depends on some hypothesis, the most significant one is that there is not impact of organizational monitoring of suffocation especially on the target organization.

Abstract
Environmental data (whether pre-emptive or responsive perspective) impose management theories, through of which the organization can accommodating the most influential variables. As the information and communication technologies with its different generations led to the activation of the community role in strategic decision making in organizations, in this context, the research problem focused on the following questions: Is it possible for the reform process to take place and to choose one of its alternatives by direct crowdsourcing? Is it possible that the process of reform and alternative selection through the crowdsourcing of the collective after the passage of strategic insight? , The importance of research has presented a practical methodology contributed by the field to modify to achieve the reform process with options that will provide financial and social costs, as well as time and confidence building with the local and international community and spreading the risk of reform between government and communities. The research sought to focus on the role of societies in administrative reform through the strategic foresight of the leaders, which widens the role of the societies to the participant and lead to the supervisory role, and explains the importance of leadership by its strategic dimension in extrapolating the indicators towards the societies towards the strategic alternative to reform.
In order to address the problem and achieve the objectives’. The research were adopted two basic hypothesis the direct impact of the outsourcing of collective management reform strategies, and the second has an indirect impact of the crowdsourcing of collective management reform strategies through strategic foresight.
The research tried to activation of community role in administrative reform by strategic foresight for leaderships which broadens the role of communities to a participant, pioneer and supervisory role. Adding to that, explanation the importance of leadership with its strategic leadership dimensions in extrapolation of indicators towards the strategic alternative to reform.
The research was implemented in the office of Nineveh Province which included (40) of relevant managers from the community of (50) managers. So the sample percentage was (80%) of the original population. The researcher used the path analysis as appropriate statistical method.
The most important conclusion of the research was “The validity of the model proved to be the first effect, it was made according to the surveyed field”. Furthermore, the researcher presented a set of recommendations that would activate the mechanisms of the proposed model in the surveyed field.

Abstract
The current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, and coefficient of variation. The research found a number of conclusions, the most important of these was that the Quality Management Department at the General Establishment of Civil Aviation has a good knowledge of the requirements of ISO 45001: 2018 for the management of occupational safety and health and seeks to obtain it. The research produced a set of appropriate recommendations.

Abstract
The objective of this study is to determine the extent to which the determinants of organizational support contributed to enhancing the mental status of banking services in a number of banks in Dohuk governorate in order to diagnose the correlation between the perceived organizational support and the mental status of services. Availability in the environment of banks and to enhance the mental position from the point of view of customers as the main hypotheses focused on the nature of the relationship between the dimensions of research among them has been tested these hypotheses using statistical and descriptive methods have been The study concluded that the contribution of organizational support, which is understood by the bank's management, has clear implications for the development of the level of services provided in the minds of the beneficiaries. The research concluded with a number of proposals, including: To give employees the attention and appreciation they feel for the support provided by the senior management and commensurate with their potentials and work on developing them continuously through providing the environment suitable for work materially and morally.

Abstract
Purpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impacts on the effectiveness of their information systems.
Design/methodology/approach – A comparative approach was used to identify the most important contemporary challenges that faced by ICT centers in Iraqi universities with regard to adopting the governance of cloud computing. Also, we designed an electronic survey questionnaire with indicators in the context of study variables to collect data and information from study population (public and private Iraqi universities) and analyze the collect data using structural equation modeling in (SPSS; AMOS v.25).
Findings – The study found a direct and indirect positive and significant impact of applying the cloud data governance and overcoming their challenges on reinforcing the effectiveness of information systems.
Research limitations/implications – The research discuss its issues at the information centers in a sample of Iraqi universities in the governmental higher education sector in Iraq.
Practical implications – The most important implications of paper are giving a deeper understanding to the administrators of CC at Iraqi universities to maximize their benefits and this show our paper value.
Social implications – no implications.
Originality/value – Contributes to develop a road map to adopt the concepts of governance and IT governance like cloud computing governance in Iraqi universities.
Paper type: Research paper.

Abstract :
The present study aims at identifying the status of the two research variables in the organization under study and specifying the relationship and impact of the authentic leadership with all its four branch dimensions of (self-awareness, transparent relations, balanced processing of information and the moral perspective) on business process reengineering.
The basic problem of the study lies in the attempt to present a new leadership style that is more responsive to the dynamic changes surrounding it based on the authentic leadership behaviors. This is because this pattern has an impact on the nature of the organization's work and its progress.
The research sought to test hypotheses related to the correlation and influence between search variables. The analytical descriptive approach was adopted mainly in the presentation, analysis and interpretation of the study information. The questionnaire was used as a main tool in collecting study data and information, as well as personal interviews conducted by the researcher with some of the sample members who represented a group of leaders and followers of the organization in question. Individual. The responses were analyzed using a set of statistical methods through the Statistical Program (SPSS).
The study has arrived at a set of conclusions, the most important of which was that the managers of the organization under study are able to have a proper analytical ability and a high level of transparency.
The research also made a number of recommendations, the most important of which is the need to start implementing business process reengineering methodology by forming highly experienced and efficient teams from different departments. These teams must attain a high level of intensive training to acquaint themselves with the programs approved in implementing this method and to be in line with the nature of the company's business.

Abstract
The research is based on the basic idea that companies today are moving towards a new trend towards protecting the environment coupled with the increasing wareness of the pollution damage caused by these companies due to their operations and activities in the environment. The two main reasons that led the researchers to choose this subject is the need to adapt the companies themselves in response to successive developments, The great development was that companies moved from the sole economic responsibility of the business to social responsibility by emphasizing socially responsible profit. The problem of research is the knowledge of the availability of the dimensions of the green processing series in Kirkuk Cement Factory The research stems from the fact that it dealt with an industry sector that has a direct impact on the environment of the society through which it is affected negatively or positively. The aim of the research is to find out the availability of the dimensions of the green processing series in the research lab. The research sample consisted of 30 employees who have know- And the hypothesis of research was tested using statistical analysis (T) and variance And the percentages and frequencies to distinguish the dimensions of research according to availability in the laboratory in question, and the research concluded a set of conclusions, the most important: the interest of the laboratory in the activities of the management of the green processing chain, as these activities are integrated between them and the researchers made a set of recommendations that are consistent with the conclusions The most important of these is the need for increased attention from the laboratory to the dimension of green procurement and processing through the efficient treatment of waste

Abstract
The aim of the research is to know the characteristics of both variables in order to be able the to construct the integrated framework of its paragraphs through the available information on both inspirational leadership and organizational health. as fundamental variables of research, as well as the extent of the influence of the inspirational variable as an independent variable in the organizational health variable as a variable in its three physical, mental and social dimensions. The research is important to stimulate the behavior side of the staff. Which is one of the top concerns of senior management in the ministry, because of its great importance in increasing the effectiveness of the performance of employees and their loyalty to their ministries, which is achieved through the direct impact of the leader in persuasion and guidance and give positive motivation is the best example for them. Touched Seathaly basic problem in ministry (sample for research) discussed the existence of a leadership believes in the achievement of well-being and happiness of employees during work reflected on the job satisfaction of employees and their performance on their association with their organization and their work. Has sought research to achieve a number of cognitive and practical goals to a set of key and subsidiary assumptions and through the adoption of a questionnaire to collect data and information related to research in the Iraqi ministry of culture in Baghdad as a sample for research, which consisted of( 32) people from the administrators of various levels depending on personal interviews and field visits to collect data related to the research where the subject of data collection for statistical analysis using a program(spss) program (statistical package for social science). and relying on a number of statistical methods to address these data and to reach a set of results including the arithmetic mean and the standard deviation of the correlation coefficient and the coefficient of influence which showed the relationship of correlation and positive effect between the variable leadership inspirational and the dimension of organizational health and the search reached a set of results، including the need to work promote the dimensions of regulatory health variable to achieve better performance for the staff of the organization، to increase their loyalty to their organization and inspirational leadership has a role in changing the behavior of employees to improve the level performance، training, welfare and happiness, the search also presented a number of suggestions including the importance of training staff, studying all obstacles and addressing them to achieve the organizational health, implementing the incentive system and the spreading the teams knowledge among them ..

Abstract:
The research aims to find out the impact of wages and benefits systems on the performance of employees, which included the research community on a sample of employees in the company, and the sample consisted of (50) employees and an employee, A questionnaire composed as prepared (23) paragraph, use the promised statistically methods in data collected by the questionnaire analysis. The research reached a number of results, the most prominent of which were: There is a correlation between wage systems, benefits and performance of employees, and the presence of the impact of the systems of wages and benefits to the performance of employees. The research was presented a set of recommendations including: increasing the effectiveness of the wage system in government institutions, and recommending to activate especially with regard to health insurance benefits systems.

Abstract
The current research aims to adopt production quality decisions as the most important decisions , because they are accompanied by customer satisfaction through monitoring the quality of drinking water in iraq which reach through the pipeline network associated with water treatment projects of Tigris and Euphrates rivers. One of the indicators of quality control was the drawing of the C-chart by specifying the central line and the upper and lower limit of the control and the diagnosis of whether the production system as a whole within the scope of quality control or not and determine the strength and significance of the correlation between the quantities of water And actual needs for customers , the research has reached a number of conclusions and proposals that are appropriate to their nature .

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63) questionnaires were distributed in the researched Directorate, and (58) Using a set of scientific statistical methods (SPSS: V-24) and Excel (V-2013) in order to analyze the data obtained through the questionnaire and some personal interviews in statistical methods, After completing the process of statistical data analysis and test hypothesis research, The results of the study showed the existence of a significant correlation between the training of human resources and the elements of administrative creativity in the Directorate of the research The researcher recommended the need to adopt the results and recommendations of the research by the Directorate of research and directorates and other similar companies in order to enhance administrative creativity in the personnel working in the organization through the training function one of the most important functions of human resources management.

Abstract
International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector. Despite the negative effects of the GATS on the banking sector in Egypt, especially with regard to the ability of local banks to face severe competition as they are still not ready due to the decline of their capital And the humbleness of the services it provides, there are a number of positive impacts that are identified and can contribute significantly to the maintenance of national interest.

Summary
The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent shortage and raising in business exposure and put the country in a very difficult situation in case of changing in its oil exports prices or quantity. The negative consistency between the tariff and exchange rate which appear through the weakness of the tariff contribution and the absence of it is role, and rising of exchange rate from other hand is one of the reasons of the Iraqi trade balance shortage. The main conclusion that the researcher worked out that assumption activation of tariff and reducing the Iraqi dinar rate exchange refer clearly to successful consistency between these two variable whereas both of them lead to a rise in the value of imports which motivate the domestic production instead of it and increasing the exports to improve the trade balance. In the end the researcher recommends first of all that tariff must be levied on goods that can be produced domestically at a higher rate than goods that are not capable of producing them, To stimulate the front and back linkages of these industries, and when there is elastic production that means it is a chance to reduce the exchange rate which reflect positively on the Iraqi trade balance.

ABSTRACT
This study tests the effect of a large number of independent variables that control the growth of the total productivity, which amounted to 112 variables, gathered from what is mentioned in the specialized theoretical and applied literature. The data for these variables were taken from global reports of sound international organizations and reliable databases covering the period 1991-2016. The data of the dependent variable, the growth of the of the total factor productivity, were taken from the database of the world development indicators. The study covered 61 countries for which data were available. The study included three regression models to explain why the growth of the overall productivity factor varied between countries.
The results showed that the following independent variables - human capital, technology level in the previous period, convergence index, nature of the political system, population growth, economic openness, foreign direct capital - each have a significant impact on the growth of the total factor productivity. It was also found that the promotion of this growth requires the implementation of several policies, including those of support for health and education, and reduction of poverty and severe income inequality.

Abstract
The daily practices of humans produce various types of waste, which are a threat to the health and environment surrounding it, especially after the increase in quantities as a result of population growth and technological development, and here came the need for recycling solid waste as one of the modern concepts that achieve environmental benefits, The aim of the research is to evaluate the project of sorting and recycling of solid waste in the district of Mahmoudiya and whether its work is sustainable ,Conforming to modern standards, using standard checklists to determine the gap between the current laboratory reality and the requirements of those standards , Using the case study methodology as the most appropriate approaches to the problem of research, and was reached several conclusions, including the most important sorting and recycling plant is not sustainable and did not achieve material profits during the research period.

Abstract
The study aims to show the correlation between inflation rates and the volume of private sector deposits in Jordan on one hand, and Amman Stock Exchange index for the period of 1999-2017. The study used the “Vector Auto Regression” model. Different types of tests are used such as: The “Johansen Co integration” test of joint integration, “Granger causality” test, the “Analysis of Variance Decomposition”, and “Impulse response Function” test.
The results showed there is a positive-one-way causal effect from Amman Stock Exchange index to inflation. Also, a one-way causal effect that comes from Amman Stock Exchange index to the size of private sector deposits. Conversely, there was no causal relationship between inflation rates to Amman Stock Exchange index. Moreover, causal relationship trend is absent from the volume of private sector deposits to Amman Stock Exchange index, where results were not statistically significant.

Abstract
The aim of this study is to estimate the parameters and reliability function for kumaraswamy distribution of this two positive parameter (a,b > 0), which is a continuous probability that has many characterstics with the beta distribution with extra advantages.
The shape of the function for this distribution and the most important characterstics are explained and estimated the two parameter (a,b) and the reliability function for this distribution by using the maximum likelihood method (MLE) and Bayes methods. simulation experiments are conducts to explain the behaviour of the estimation methods for different sizes depending on the mean squared error criterion the results show that the Bayes is better than the ML.

Abstract
The survival analysis is one of the modern methods of analysis that is based on the fact that the dependent variable represents time until the event concerned in the study. There are many survival models that deal with the impact of explanatory factors on the likelihood of survival, including the models proposed by the world, David Cox, one of the most important and common models of survival, where it consists of two functions, one of which is a parametric function that does not depend on the survival time and the other a nonparametric function that depends on times of survival, which the Cox model is defined as a semi parametric model, The set of parametric models that depend on the time-to-event distribution parameters such as Exponential Model, Weibull Model, Log-logistic Model. Our research aims to adopt some of the Bayesian Optimal Criteria in achieving optimal design to estimate the optimal survival time for patients with myocardial infarction by constructing a parametric survival model based on the probability distribution of the survival times of myocardial infarction patients, which is among the most serious diseases that threaten human life and the main cause of death all over the world, as the duration of survival of patients with myocardial infarction varies with the factor or factors causing the injury, there are many factors that lead to the disease such as diabetes, high blood pressure, high cholesterol, psychological pressure and obesity. Therefore, the need to estimate the optimal survival time was expressed by constructing a model of the relationship between the factors leading to the disease and the patient survival time, and we found that the optimal rate of survival time is 18 days.

Abstract:
This paper tackles with principal component analysis method (PCA ) to dimensionality reduction in the case of linear combinations to digital image processing and analysis. The PCA is statistical technique that shrinkages a multivariate data set consisting of inter-correlated variables into a data set consisting of variables that are uncorrelated linear combination, while ensuring the least possible loss of useful information. This method was applied to a group of satellite images of a certain area in the province of Basra, which represents the mouth of the Tigris and Euphrates rivers in the Shatt al-Arab in the province of Basra. In this research, when selected the best imaging band in terms of taking the highest eigen value, it is shown that the fourth image band is best when using the PCA method . The application principal component analysis, which depends on the eigen values, showed that the application of PCA gave high and accurate results in determining the best image among the six image beams. It was found that the fourth images which has the highest eigen value is the best and this indicates that it contains the most important Independent properties in images, which are used for analysis, such as isolating water areas, agricultural areas, soil type, etc.

In this paper, the topic of forecasting the changes in the value of Iraqi crude oil exports for the period from 2019 to 2025, using the Markov transitional series based on the data of the time series for the period from January 2011 to November 2018, is real data obtained from the published data of the Central Agency Of the Iraqi statistics and the Iraqi Ministry of Oil that the results reached indicate stability in the value of crude oil exports according to the data analyzed and listed in the annex to the research.

Abstract:
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.

Abstract
The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and compatible with the needs of customers, in addition to the foundations for the follow-up and accountability of banks' employees..