This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.
Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo
... Show MoreBackground: Disc battery ingestion is a common
serious problem in Iraq. It increase in the last years
because of the increase in number of electronic toys
that uses these batteries. These batteries contains
many types of irritant chemicals that increases the
risk of it's ingestion.
Methods:We reviewed the medical records of
children aged between 1year and 7 years
old admitted to Surgical Specialty Hospital/Baghdad
Medical City due to disc battery ingestion from
January 2007 through December 2010). The diagnosis
of disc battery ingestion was based upon history,
clinical symptoms, and results of imaging studies.
The clinical data reviewed included sex, age, clinical
manifestation and duration of sy
Radon and its daughters are of the natural radioactive decay of the uranium series. Exposure to radon gas leads to lung cancer, so the risks are significantly higher for smokers than for non-smokers. Therefore, the risk of radon increases for both active and passive smokers. The radioactivity of alpha particles emitted by radium 226, the main source of radon 222, has become harmful because its prevalence and inhalation increase with increased smoking. In this study, a CR-39 detector was used to measure radon, radium, and uranium concentrations and then calculate risk parameters in seven cigarette-smoking females in vitro study of human blood samples, and three normal females with no actual and passive cigarette smoking. The
... Show MoreThe aim of this work is to provide an efficient selection technique as a part of planning process to guide the decision makers to decide the preferences of one supplier over another for purchasing lab instruments in education domain. Fuzzy Analytical Hierarchy Process has used as a multi-criteria decision process, as an industrial engineering tool with certain emphasis on the qualitative aspects required to the decision makers. While the concept of degree of possibility for each criterion is used to reach its relative weights, a specific methodology created to reach the final objective decision of supplier selection. A questionnaire form was developed and distributed to five universities located in Baghdad province with a total
... Show MoreThis research aims to identify the relationship between occupational hypocrisy and organizational strategic success, It was done by analyzing the correlations and influence between variables, applied to a random sample of university professors at the University of Kufa faculty of administration and economic.
The main tool for data collection is the survey were questionnaires were distributed randomly to the professors , and (43) questionnaires were returned, and test its validity by using (SEM) (Structural Equation Modeling), Hypothesis has been tested by using Statistical Package for Social Sciences (SPSS v. 18), The research found a set of conclusions:(The occupational hypocrisy has
... Show MoreAim: Rats are accused in disseminating many zoonotic diseases. This study aimed to isolate and identify bacteria from internal organs of rats captured in Baghdad City, Iraq. Materials and Methods: A total of 120 black rats (R. rattus) were trapped from different areas in Baghdad city. Rats were kept in individual plastic cages for 3 h before euthanizing. Deep pharyngeal swab, intestinal content, urine, and pieces of the liver and spleen, lung, kidney, and brain were obtained aseptically. The specimens were inoculated into peptone water and incubated at 37°C for 24 h for enrichment. A loopful of each specimen was then subcultured onto MacConkey Agar, Blood Agar, and Mannitol Salt Agar. CHROMagar O157 H7 and CHROMagar Listeria were u
... Show MoreAbstract Exotoxin A is the most lethal virulence factor produced by Pseudomonas aeruginosa. It inhibits elongation factor-2 by ADP-ribosylation of EF2. This causes stop of the elongation of polypeptides. In recent study, the effect of low concentration of exotoxin A on some important internal organs of mice was studied. Four groups white mice were injected intraperitonialy with pure exotoxin A in the following manner 0.1, 0.2, 0.3, 0.4 ng\ animals. One mouse receives normal saline inrtaperitonialy as a control. After 72 hours the mice were killed and four organs were taken, liver, spleen, lung and heart from each killed mice. Histological sections were made from each organ and stained with hematoxylin and eosin stain then examined under mic
... Show MoreStudying the past for its importance and connection with the present is reflected in a relative scale in the light of data and thought of the predecessors of a great nation like the Mesopotamia, where its civilization flourished and rose since the ancient times, which inspires the present with inherited meanings that might be an entity or recognized symbols in the establishment of a vision, system or architectural building. The researcher has crystallized the description of the past to enhance the vision of the present within what is required by the interior design specialty about the historical origins of education and the design of schools in the Mesopotamia, in addition to its ethnic and environmental specificity and the moral content
... Show MoreIn this work, two graphene oxide (GO) samples were prepared using the Hummers method with graphite (g) and KMnO4 (g) ratios of 1:3 (GO3) and 1:6 (GO6). The effect of oxidation degree on the structural, electrical, and dielectric properties of the GO samples was investigated. The structures of the GO samples were studied using various techniques, including X-ray diffraction (XRD), Fourier transform infrared (FT-IR) spectroscopy, scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDXS). XRD analysis revealed an increase in the interlayer spacing and a decrease in the number of layers of the samples with increasing oxidant content. The two GO samples have giant permittivity values of ~105 in the low-frequency
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