{"id":6384,"date":"2025-05-28T12:26:59","date_gmt":"2025-05-28T09:26:59","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6384"},"modified":"2025-06-03T13:56:40","modified_gmt":"2025-06-03T10:56:40","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-evaluation-of-the-internal-control-system-according-to-the-updated-erm-framework","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6384","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Evaluation of  the internal Control System According to the Updated Erm Framework"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<div style=\"line-height: 1.5; text-align: justify;\"><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>Institute media<\/strong><\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Evaluation of\u00a0 the internal control system according to the updated Erm framework and its impact on business risks an applied research in mens ready-made clothing factory in the holy city of al-najaf) for the student Karaar Jawad Khaduim 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><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The study aimed to demonstrate the role of the updated 2017 Project Risk Management Framework in strengthening the internal control system procedures of an industrial sector company, namely a men&#8217;s ready-made garment factory in Najaf Governorate, with its five components. It also strengthened the components of the internal control system as the first line of defense protecting the interests of all stakeholders in the company.<\/strong><\/span><\/div>\n<div style=\"line-height: 1.5; text-align: justify;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The study concluded that the implementation of an updated control framework, consistent with the objectives and components of the internal control system, undoubtedly contributes to achieving the factory&#8217;s strategic objectives, improving its profit structure, and addressing gaps in its internal control system, thus enhancing its future performance in the Iraqi industrial environment.<\/strong><\/span><\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;6388&#8243; img_size=&#8221;FULL&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=6384\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":141,"featured_media":6387,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[34,53],"tags":[],"class_list":["post-6384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-archives","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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