Acceso usuarios
, Alaa Shamsallah Noorullah, Raghad Hashim Jasim
Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern administrative trends.
Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics.
Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample.
Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC).
Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard.
Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.
