{"id":8145,"date":"2025-12-14T11:46:12","date_gmt":"2025-12-14T08:46:12","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8145"},"modified":"2025-12-14T11:46:28","modified_gmt":"2025-12-14T08:46:28","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-integration-between-the-external-auditor-and-effective-management-along","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8145","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Integration between the External Auditor and Effective Management along"},"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;\">The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Integration between the External Auditor and Effective Management along with its Role in diminishing Audit Risk and Its Impact on Business Risk in Public Companies-An Applied Study at the State Company for Oil Products Distribution) for the student\u00a0\u00a0 Salah Salih Ibrahim 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.<\/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;\">This study aimed to demonstrate the importance of integration between the external auditor and effective management in reducing audit risks and, consequently, business risks for companies. Continuous integration and positive interaction between the two parties are essential for achieving high-quality financial statements and supporting the effectiveness of internal control systems.<\/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 study concluded that integration between the external auditor and effective management is based on clear communication channels, regular information exchange, and a proactive response from management to the external auditor&#8217;s recommendations. These elements contribute to reducing risk levels and supporting the quality of administrative decisions. The research also emphasized the need to adopt a practical guide that regulates the relationship between the two parties and supports transparency and effective management within the corporate work environment.<\/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 width=&#8221;1\/3&#8243;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;8148&#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=8145\"><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":8147,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[53],"tags":[],"class_list":["post-8145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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