Kut University College Journal for Humanitarian Science

Abstract Monetary policy is an integral parts of economic policies, the importance of the macro-economic impact, in the treatment of inflation and increasing production and aggregate demand, and thereby stimulate economic progress and economic stability of the country. It is in this spirit that the research aims to indicate the impact of monetary policy in economic growth in Iraq during the time of the search, and then the measurement and analysis of the impact of monetary policy in economic growth and then find out any of the tools more influential in economic growth, by using standard methods in accordance with the statistical tests and standard, according to the statistical program (spss), verification of the effectiveness of monetary policy in the Iraqi economy growth of GDP at constant prices. With the research that template does not suffer from the problem of self-Link (the Third Harvard University Forum on Islamic finance), which means accepting the assumption of a scratch, and the interpretative force (R2) explained by (0.97%) due to the thoughtful tools, it also shows that more than a tool to influence the Iraqi economic growth in the period stated is the official exchange rate, the search also reached a distorted in some of the tools of monetary policy.

Abstract The study aims at identifying the type of correlation between Knowledge Inertia in terms of its dimensions (lack of technology, lack of participation with research centers, Weak Development Programs, Weak Resources and Educational Resource) and the quality of higher education (labor market graduates, infrastructure, commitment to senior management, research and studies, continuous improvement). In order to achieve the objectives of the study, the analytical descriptive approach was followed in the completion of the study. The data were collected from a sample of 300 Teaching using the questemnaier as a tool Based on this was using spss.v. 24 package the study got some conclusions, The most important of these was the existence of an inverse relationship between knowledge inertia and the quality of higher education through the lack of participation with research centers, weakness of developmental programs. On the other side, there is a positive relation for the dimension (lack of technology) in the quality of higher education in its dimensions.

Abstract: The aim of the research is to identify the impact of the audit quality determinants on the performance of the external auditor, and to identify the extent to which external audit offices understand audit quality standards by analyzing the quality determinants of the performance of the audit process (scientific qualification and professional experience, Size and reputation of the Office, audit costs, auditor independence). In order to achieve these objectives, a questionnaire consisting of two sections and two lists prepared for this purpose was designed and distributed to the audit offices and a final sample approved for research and analysis purposes by 33 external auditors practicing the profession in selected governorates of Iraq. After the use of the appropriate statistical methods and data analysis in the SPSS program, the hypotheses were tested and the research found that the determinants with the greatest impact on the quality of the audit represented scientific qualification and practical experience (90%) and independence (84%), Low impact determinants on audit quality are audit costs (64%) and advisory services (64.4%). As for the extent to which audit auditors are aware of the quality of the audit, there is a clear decline in the percentage of auditors holding international and Arab professional certificates (31%), and failure to follow the specialization strategy in performing the auditing profession (29.6%), And low correlation with international audit offices and companies (31%). The research concluded with several recommendations, including: urging auditors to obtain professional certificates in the field of specialization at the international and Arab levels, to adopt the strategy of specialization in the performance of the audit profession, To activate twinning with international audit offices and companies to build relationships and exchange experiences, as this will have an impact on the quality of audit and enhance the competitive position of auditing offices and then raise and improve the profession level in Iraq.

AbstractThe aim of this study was to identify the internal audit situation of the local governments in Iraq and to determine the feasibility of external contracting for the internal audit function of these governments and its impact on the quality of external audit. In order to achieve the objectives of the study, the researcher conducted field visits to the internal audit departments of four Iraqi local governments (Basra, Dhi Qar, Muthanna and Wasit). The researcher also interviewed the directors of the internal audit departments, as well as distributed 123 questionnaire forms to three categories of auditors, namely internal auditors working for local governments, And a number of external auditors working at the Office of Financial Supervision in the Center and the provinces and a number of auditors working in the offices and audit companies. The most important conclusions reached by the researcher that there is a feasibility of outsourcing external audit function, especially since the internal audit function in these governments suffer Of the many serious problems at the level of the organizational structure of the Internal Audit Department and the lack of the number of owners and weak scientific qualification and lack of independence and lack of planning, and there is a positive impact of the external outsourcing of the internal audit function in the quality of external audit of To improve the independence of the internal auditor, which in turn increases reliance on the internal audit function performed by the external supplier.

AbstractAs a result of the continuous development of economic life and the emergence of various commercial companies, economic focus has become a feature of contemporary, and integration has become one of the most important means to achieve this focus in order to achieve greater profits and achieve greater competition. The study aimed to study the reality of the integration of public companies in the Iraqi environment by identifying the most important difficulties that accompanied the merger process of public companies and clarifying the principles to be followed in the merger which are in line with the legal legislations of the local environment Where the study was conducted on a sample of public companies that have a significant impact on the Iraqi economy and applied to the unified accounting system, and that the companies are in an economic environment characterized by dynamically changing and volatile movement permanently and then change the purchasing power under these circumstances. The study found that when adjusting the International Accounting Standard and Financial Reporting (3IFRS) in the merger of public companies, it helps to provide results closer to the accuracy and reality when preparing the financial statements. Where corporate mergers are key financial solutions for troubled companies.

AbstractThe internal audit function is one of the important functions by which management can exercise its control over public companies, The importance of the internal audit function is that it can reassure the management of the company's business according to what it plans and represents the main safety valve, To standards based on it to carry out its responsibilities and the performance of its work with high quality, In Iraq, the internal audit departments of these companies do not rely on specific standards for the implementation and performance of these responsibilities and work to be of the required quality, The standards are a standard or basis on which the auditor Internal auditing and assessment of its work, The standards of internal auditing accepted by developed countries are the standards of the American Institute of Internal Auditors (IIA), which is a professional organization concerned with internal auditing, Therefore, this research relied on IIA criteria for specific answers, in order to measure the quality of internal auditing according to these criteria by testing the answers using the SPSS program.

Abstract The supervisory work is a sophisticated and advanced method that has evolved with the passage of times and times to cope with the financial crises facing countries. It is also the safety valve that guarantees the implementation of the business and the achievement of the goals set for the countries and institutions and has become consistent with them to reduce the mistakes and deviations and the possibility of correcting these errors The supervisory bodies are the most important bodies that carry out this work because they have the right to carry out financial, administrative and legal control over the work of the executive body and to report to the highest authority in the state represented by parliaments or The executive authority.This study aims at measuring the compliance of the Federal Financial Control Bureau with the application of the independence standard for INTOSAI and determining the gap of independence and thus working on narrowing the gap. The research reached a number of conclusions, the most important of which is that the Office of Financial Supervision is dependent on one of the entities subject to audit in its annual budget and spending allocations. May delay the recruitment and appointment of staff as well as hamper the ability of the SAI to implement its mandate and give the impression that a reduction in the independence of the institution is possible as well as the existence of deficiencies in the application of international standards of the Supreme Audit Institutions, The Chairman of the Supervisory Authority by the Executive Authority, contrary to the standards of INTOSAI, which states that the heads of the Supreme Audit Institutions shall not be appointed, re-appointed or dismissed by the executive authority to ensure independence. The research reached a number of recommendations, namely the adoption of the international standards of the Supreme Audit Institutions (INTOSAI) The Office of the Federal Financial Supervision in accordance with a predefined plan of action, especially since the Federal Audit Bureau is a member of INTOSAI. In addition, the Bureau's budget must be independent of the executive authority Deputies.

Abstract The purpose of the research is to highlight the evaluation of the procedures implemented by the auditor to verify the appropriateness of imposing the continuity of private commercial banks in accordance with the international auditing standards for the purpose of diagnosing weaknesses in these procedures in their discovery of the risks of default and bank failure. And the analysis of the auditor's annual reports. The research concluded that there was a weakness in the audit procedures implemented and not to focus and disclose the extent to which there are risks related to the bank's future stability. From facing the bank sample research for many financial problems, administrative and legal before being placed under the custody of the Central Bank of Iraq.

Abstract:Due to the decline of the auditor’s role, American Institute of Certified Public Accountants (AICPA) has developed peer review mechanism that is external reviewing of the organization by eligible persons to review the efficiency of supervision and auditing. It has been emphasized that auditors who are in charge of peer review should be subject to certain considerations. These requirements are: the auditors have sufficient experience, have practiced the profession Certified Public Accountant and must have been affiliated with an institution that sponsors training and qualification of cadres for the task of auditing. Regarding the current situation in Iraq and because of the large number of investment companies, the entry of foreign investors and the openness to the world, it has been necessary to follow other developed countries to implement peer review. Therefore, Iraq needs to activate the regulatory and quality concepts to ensuring the integrity of financial reports and accounting papers for both government institutions and companies. Moreover, the audit reports issued by auditors should be monitored to ensure their integrity and reliability to be used by financial statements users.

Abstract Study on ( time semantic dimensions in Abdul Aziz al-Mishri’s novels) based on the idea that time is objective in all its stages, however dealing with text in some way turns it into psychological-time .The study also explores the relationship of dialectical time with self and realities of social and cultural system, detection of semantic time representations taking fiction achievement’s Al-Mishri a model for revealing psychological, social, and cosmic time dimensions. In this sense, the study was divided into three topics. The first topic is psychological time in both dimensions of self-struggle with time between what is an object and what should not be and the crisis of feminine self; the second topic deals with social time in its (family - feudal - cultural - economic - and generations conflict) dimensions. While third topic is the global time, which represents the view of rural man to his environment and reconciliation with it. The study shows how characters interacted with time, all this according to descriptive approach.

This study reveals (theatrical instructions in Sami Al-jamaan's theatrical texts), By revealing how to help the main theatrical text, and how it works in the construction of the theatrical show, The search began with an introduction, then an introductory entry into the term theatrical instructions, its history, and its functions, The study then explored those functions in Sami Al-Jamaan's theatrical texts: (Jarrah Ben-Sati, author dies, happened in Mecca), according to the mechanisms of the descriptive curriculum. The most notable results were achieved: The (theatrical instructions) were able to serve the main text, It was employd to convey the finest details of the characters, specifying the time and location of his theatrical events. And the richness of semantic values in (theatrical instructions) that specialized in theatrical techniques, such as: Decoration, accessories, lighting, etc.

The tremendous development in the field of information technology, and its increasing spread in various sciences and various fields of life, was the reason for the emergence of a new and modern economy that grows alongside the traditional economy, which is the digital economy, and this modern economy has played a major role in bringing about a change in modern economic transactions in terms of Legal and regulatory, such as the rules regulating electronic contracting and the rules regulating electronic payment, and all of this is attributed to; Due to the emergence of modern electronic means of communication, and the great role due to which the infrastructure of modern trade has been strengthened, especially buying and selling, production, distribution and marketing, and among these modern commercial transactions are electronic companies, dealing with which is a modern means of remote contracting, but there are those who wish to establish companies online electronically; There are justifications that push him to do so, and there are those who refrain from doing so because there are obstacles that prevent him. Therefore, we will divide this research into two requirements. In the first requirement, we will discuss the definition of electronic companies, and in the second requirement, we will examine the justifications and obstacles for establishing electronic companies.