{"id":7995,"date":"2025-12-16T14:03:21","date_gmt":"2025-12-16T11:03:21","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7995"},"modified":"2025-12-16T14:05:38","modified_gmt":"2025-12-16T11:05:38","slug":"the-institute-holds-a-scientific-seminar-on-the-role-of-auditing-in-strengthening-the-iraqi-external-development-fund","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7995","title":{"rendered":"The Institute Holds a Scientific Seminar on the Role of Auditing in Strengthening the Iraqi External Development Fund"},"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: 18px; color: #000080;\">Institute Media<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">Under the supervision of the Dean of the Post-graduate Institute for Accounting and Financial Studies, Assistant Professor Dr. Ali Muhammad Thajil Al-Maamouri, the Post-graduate Institute for Accounting and Financial Studies held a scientific seminar entitled (The Role of Auditing in Strengthening the Iraqi External Development Fund) in the Institute\u2019s hall. The seminar was presented by Professor Dr. Ali Abbas Karim, a faculty member in the Department of Financial Studies at the Institute, and a number of faculty members and postgraduate students at the Institute participated in the workshop.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The seminar addressed the theoretical framework of sovereign wealth funds, their importance, and their types. It also discussed measuring the impact of sustainability in its three dimensions (environmental, economic, and social) on organizational performance. Furthermore, the seminar clarified the role of auditing in enhancing the quality of financial and non-financial data and strengthening the sustainability of sovereign wealth fund resources, considering them an economic pillar for the state. Therefore, most developed countries have prioritized sovereign wealth funds to achieve their economic, social, and environmental goals without negatively impacting sustainability variables.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The symposium concluded that it is crucial for the Development Fund&#8217;s management to focus on non-financial metrics for measuring unit performance, such as customer satisfaction, service improvement, and environmental and community engagement. Furthermore, it emphasized the need for strategic plans to effectively utilize the Fund&#8217;s resources to achieve satisfactory profitability. The Fund&#8217;s management should implement the Balanced Scorecard as a comprehensive framework, given its numerous advantages, including competitiveness. Additionally, the symposium stressed the importance of incorporating both financial and non-financial indicators into the measurement process when using a sustainable Balanced Scorecard.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row rtl_reverse=&#8221;yes&#8221;][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8000&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;7997&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;7999&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8001&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute Media Under the supervision of the Dean of the Post-graduate Institute for Accounting and Financial Studies, Assistant &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7995\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":7998,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[41],"tags":[],"class_list":["post-7995","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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