The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

The development of information systems in recent years has contributed to various methods of gathering information to evaluate IS performance. The most common approach used to collect information is called the survey system. This method, however, suffers one major drawback. The decision makers consume considerable time to transform data from survey sheets to analytical programs. As such, this paper proposes a method called ‘survey algorithm based on R programming language’ or SABR, for data transformation from the survey sheets inside R environments by treating the arrangement of data as a relational format. R and Relational data format provide excellent opportunity to manage and analyse the accumulated data. Moreover, a survey syste

Several new derivatives of 1,3,4-oxadiazoles and 1,2,4-triazoles linked to 3,4,5,6-tetrachlorophthalimide moiety were synthesized through following multisteps. The first step involved preparation of 3,4,5,6-tetrachlorophthalimide via reaction of 3,4,5,6-tetrachlorophthalic anhydride with urea at high temperature. Treatment of the resulted imide with ethyl chloroacetate in the second step afforded tetrachlorophthalimidyl ester which inturn was introduced in reaction with hydrazine hydrate in the third step, producing the corresponding acetohydrazide. The synthesized acetohydrazide was introduced in different synthetic paths including treatment with phenyl isothiocyanate or reaction with carbon disulfide in alkaline solution then with hydr