News Center Unit of the University of Baghdad / Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Auditing the performance of intellectual capital according to e-learning standards and its reflection on the performance of Iraqi universities / Applied research) for the student Karema Jabbar Iessa to obtain chartered accountant certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to clarify the role of auditing the performance of intellectual capital in Iraqi universities, on which the pandemic (COVID-19) imposed the application of e-learning standards issued by the Ministry of Higher Education and Scientific Research for the year 2020, to be applied in all Iraqi universities on many of their scientific and educational activities.
The study concluded the most important of which is that the college, the research sample, applies an effective and qualified system to ensure quality in education, as well as to achieve compatibility with the nature of electronic educational programs. The university has provided all means for the success of lectures and tests for students, and to learn about the results of this experience through the ministerial team that has seen through field visits, evaluation of student activities by professors electronically, as monthly statistics are approved by the Ibn Sina Center for E-learning .
