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Yosra Mnif Sellami

Publications (2)

The Role of the Federal Internal Audit Board in Enhancing Performance Efficiency to Reduce Financial and Administrative Corruption

Yosra Mnif Sellami & Zaki Jabbar Kadim · Asian Journal of Economics, Business and Accounting · 2024

This research aims to enhance the efficiency of the performance of internal control and auditing bodies by establishing the Federal Internal Control Council, which would reduce the phenomenon of financial and administrative corruption in government institutions. The descriptive (...

Open access Research Article 10.9734/ajeba/2024/v24i101529

The Impact of (IFRS 9) Adoption on Financial Performance: The Modifying Role of the Internal Audit Board

Yosra Mnif Sellami & Maha Mohsen Ali · Asian Journal of Economics, Business and Accounting · 2024

The study aims to identify the impact of applying the international standard (IFRS 9) on the financial performance of Iraqi commercial banks. As well as measuring the impact of applying the international standard (IFRS 9) and the internal audit board on the performance of Iraqi c...

Open access Research Article 10.9734/ajeba/2024/v24i91474