A Researcher From Kerbala University Present A Scientific Research For The Correlation Between the Size, Independence and Experience of Internal Audit and its Impact on Reducing Financial Corruption: Evidence from the Public Sector in Iraq

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A Researcher From Kerbala University Present A Scientific Research For The Correlation Between the Size, Independence and Experience of Internal Audit and its Impact on Reducing Financial Corruption: Evidence from the Public Sector in Iraq

A Lecturer From Collage Of Administration And Economics /Karbala University
(Dr. Asaad Mohammed Ali Wahhab and Lect. Farqad Mohammed Bakr Al Saad) Has Published A Scientific Study About The Correlation Between the Size, Independence and Experience of Internal Audit and its Impact on Reducing Financial Corruption: Evidence from the Public Sector in Iraq
In Technium Social Sciences Journal -Rumanian

     The present study’s intellectual and philosophical framework emerged from the interplay of two factors (strategic innovation capabilities and strategic niche). To understand and illustrate this framework, the dimensions of strategic innovation capabilities (strategic learning mechanisms for dynamic capabilities, organisational characteristics, and supply chain characteristics) and strategic niches (expressing and shaping expectations, network formation, and learning processes) were used. The current study problem was illustrated in the main question: “To what extent do managers at the Union Food Industries Company realize the importance of possessing the capabilities of strategic innovation by the company and their impacts on enhancing strategic niche of the company?” This question was answered through practical application to the research sample, which was represented by managers at all administrative levels at Al-Etihad Food Industries Company Limited in Babylon Governorate in Iraq. The questionnaire form was adopted as the main tool for gathering data in the research, was given to a sample of (120) managers by using a comprehensive survey. To process data, a number of statistical methods were employed, namely the Cronbach Alpha coefficient, the weighted arithmetic mean, the severity of the answer, the standard deviation, the simple correlation coefficient (Pearson), the (T) scale, and the coefficient of determination (R2) based on programs (Microsoft Excel, SPSS V. 26). The research came up with key conclusions represented in the fact that the capabilities of strategic innovation and their dimensions play an instrumental role in enhancing strategic niche.