{"id":3921,"date":"2024-05-27T12:22:19","date_gmt":"2024-05-27T09:22:19","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921"},"modified":"2024-07-02T13:18:02","modified_gmt":"2024-07-02T10:18:02","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-role-of-external-auditing-in-evaluating-the-performance-of-specialized-banks","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks"},"content":{"rendered":"

[vc_row][vc_column][vc_cta h2=”” h4=”Institute media” css=””]<\/p>\n

The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The role of external auditing in evaluating the performance of Specialized Banks in implementing the initiative of the Central Bank of Iraq and its impact on achieving its objectives) for the student Sulaiman Adel Ismail\u00a0 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.<\/strong><\/span><\/h4>\n

The study aimed to highlight the role of external audit in evaluating the performance of specialized Iraqi banks, and to shed light on ANTOSAI standards and international auditing standards, as well as local standards regarding the subject of the research and performance evaluation indicators for banking activity. The research sample included the two banks (industrial and agricultural).<\/strong><\/span><\/h4>\n

The study reached to increase in the effectiveness of credit activity in the banks in the research sample (industrial, agricultural) at a high level and is gradually increasing, especially with regard to loans from the Central Bank of Iraq initiative, as a result of increased support, increased sources of external financing, and expansion of their activities, thus achieving their general objectives.<\/strong><\/span><\/h4>\n

[\/vc_cta][\/vc_column][vc_column]

<\/div>
\"\"
<\/i><\/div><\/a><\/div><\/div>
\"\"
<\/i><\/div><\/a><\/div><\/div>
\"\"
<\/i><\/div><\/a><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_cta h2=”” h4=”Institute media” css=””] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at … <\/i>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":3925,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,37],"tags":[],"class_list":["post-3921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions2024"],"yoast_head":"\nThe Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_cta h2=”” h4=”Institute media” css=””] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at ... \u0627\u0644\u0645\u0632\u064a\u062f\" \/>\n<meta property=\"og:url\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921\" \/>\n<meta property=\"og:site_name\" content=\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-27T09:22:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-02T10:18:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"zainab626\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"zainab626\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921\",\"name\":\"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"isPartOf\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#primaryimage\"},\"image\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#primaryimage\"},\"thumbnailUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg\",\"datePublished\":\"2024-05-27T09:22:19+00:00\",\"dateModified\":\"2024-07-02T10:18:02+00:00\",\"author\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\"},\"breadcrumb\":{\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#primaryimage\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg\",\"contentUrl\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg\",\"width\":800,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website\",\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/\",\"name\":\"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e\",\"name\":\"zainab626\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g\",\"caption\":\"zainab626\"},\"url\":\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921","og_locale":"en_US","og_type":"article","og_title":"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","og_description":"[vc_row][vc_column][vc_cta h2=”” h4=”Institute media” css=””] The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at ... \u0627\u0644\u0645\u0632\u064a\u062f","og_url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921","og_site_name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","article_published_time":"2024-05-27T09:22:19+00:00","article_modified_time":"2024-07-02T10:18:02+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg","type":"image\/jpeg"}],"author":"zainab626","twitter_card":"summary_large_image","twitter_misc":{"Written by":"zainab626","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921","name":"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks - Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","isPartOf":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website"},"primaryImageOfPage":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#primaryimage"},"image":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#primaryimage"},"thumbnailUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg","datePublished":"2024-05-27T09:22:19+00:00","dateModified":"2024-07-02T10:18:02+00:00","author":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e"},"breadcrumb":{"@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#primaryimage","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg","contentUrl":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2024\/07\/\u0645\u0648\u0642\u06391-2.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=3921#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/"},{"@type":"ListItem","position":2,"name":"The Post-graduate Institute for Accounting and Financial Studies discusses the Role of External Auditing in Evaluating the Performance of Specialized Banks"}]},{"@type":"WebSite","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#website","url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/","name":"Post-Graduate Institute for Accounting and Financial Studies UNIVERSITY OF BAGHDAD","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/233c72b233f14d4dcfb77cd45ec7868e","name":"zainab626","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3c0aae66b2a47f76e7044a57dcdef7b4fdcb3c86f1407c20c5cf2700071a730e?s=96&d=mm&r=g","caption":"zainab626"},"url":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?author=141"}]}},"modified_by":"zainab626","_links":{"self":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/3921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3921"}],"version-history":[{"count":0,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/3921\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/3925"}],"wp:attachment":[{"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}