{"id":7171,"date":"2025-08-04T09:22:23","date_gmt":"2025-08-04T06:22:23","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7171"},"modified":"2025-08-26T09:35:56","modified_gmt":"2025-08-26T06:35:56","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-impact-of-strategic-auditing-on-banking-risk-management","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7171","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses  the Impact of Strategic Auditing on Banking Risk Management"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>Institute media<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Impact of Strategic Auditing on Banking Risk Management &#8211; \u00a0An Applied Research ) for the student\u00a0 Karar Ibrahim Hamza to obtain a higher diploma equivalent to a master\u2019s degree in banks and grants its holder All rights and privileges of a master&#8217;s degree.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study aimed to analyze the impact of strategic auditing on banking risk management, to determine the extent of interdependence and integration between auditing processes and strategic approaches in risk management. It also aimed to identify the research problem, which is the impact of the independent variable, strategic auditing, with its dimensions (strategic planning, operational performance, compliance program, strategic performance evaluation, governance, and auditor independence), on the dependent variable, banking risk management. The descriptive analytical approach was adopted in conducting the current research.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 19px;\"><strong>The study found a statistically significant impact between the dimensions of strategic auditing as an independent variable and banking risk management as a dependent variable. The results of the modified Altman model also showed a clear difference in the Z-index among the six banks. The average index ranged between 0.60895 for the Iraqi Investment Bank and 2.5005 for Ashur International Bank.<\/strong><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;]<div id=\"cz_87594\" class=\"cz_87594 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0643\u0631\u0627\u0631\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243;]<div id=\"cz_20725\" class=\"cz_20725 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-4.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-4.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0643\u0631\u0627\u0631 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 (4)\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-4.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-4-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243;]<div id=\"cz_30376\" class=\"cz_30376 cz_image_hover_zoom\"><div><a href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-2.jpg\" data-xtra-lightbox><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-2.jpg\" class=\"attachment-full\" alt=\"\" title=\"\u0643\u0631\u0627\u0631 \u0627\u0628\u0631\u0627\u0647\u064a\u0645 (2)\" srcset=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-2.jpg 600w, https:\/\/en.pgiafs.uobaghdad.edu.iq\/wp-content\/uploads\/sites\/89\/2025\/08\/\u0643\u0631\u0627\u0631-\u0627\u0628\u0631\u0627\u0647\u064a\u0645-2-300x200.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/div><\/div>[\/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 Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7171\"><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":7173,"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-7171","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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