The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

In this paper, the species of the genus of Chlaenius Bonelli, 1810 (Coleoptera, Carabidae) were reviewed, and it was revealed that there are 21 confirmed species in Iraq; among them, the species of Chlaenius hamifer Chaudoir, 1856 was recorded for the first time in Iraq.
Diagnostic characters, a redescription of some of the morphological features, photographs and illustrations are provided for the new record species in this investigation.

The research seeks to find out the extent of the coverage of the Mosul press to the issues of psychological and social effects of the organization "IS" on the community of Mosul, by analyzing the content of the newspapers “Economic City” and “Mosul News”. As well as to stand at the types of psychological and social effects and their repercussions on the Mosul community including figures, statistics and evidence that were covered in the theoretical study of these topics.

This study is the first scientific diagnosis to reveal the size and types of psychological and social effects of the “ISIS” organization  through what was monitored by the Mosul press. The study seeks to draw the attention of officials, decision-m

In The Name of Allah Most Gracious Most Merciful

It is no secret to everyone that the endowment is an important nucleus for the prosperity of Islamic civilization, especially in the fields of education, health, economy, and defensive military actions that fall within the door of jihad, and so on. Al-Ashraf, Qom Al-Quds, Cairo, and other parts of the Islamic world. What we will see in the research.

Increased attention to corporate governance with the increasing need for investors and other parties in the Iraqi market for securities of the information credible and confidence and greater transparency in the disclosure as well as the systems of governance lead to raise the value of the company and that by reducing the cost of capital and reduce the cost of financing, as well as that there are indications modern measurement can be adopted by the Iraqi market for securities for the purpose of evaluating the performance of listed companies and then raise their value.

   The research problem is that there is no framework or structure of the legal and local rules for the application of corporate governance in Iraq obliges

The research study focused on the need to clarify the relationship between the Websites of Iraqi Newspapers and their roles in covering the internal crises in Iraq. The selection of Iraqi websites for the newspapers Al-Zaman and Al-Sabah was adopted as one of the most important media with a wide audience; and as a model of hot news and continuous coverage of those sites since 2003 so far. As a result, this necessitated the emergence of new types of methods of editing and writing news stories related to Iraq.

Consequently, the enormous and rapidly changing amount of Iraq news, the process of preparing and creating news has become a complex industry

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

       Insurance companies seeking to develop programs to promote and market their services and to increase its customer through the use of modern technical marketing and reduce its dependence on agents and take advantage of work of the banks by alliances with them and including reinforcing get the parties to competitive advantages in the financial market , the insurance services intangible service stops marketed over the insurance awareness and   requires exceptional promotional efforts.                                   &nbs

the use of diffrent concectration of Na and Mg ions were shown to causes in increase in the bindings at oncentration

The present study aims to study the content and spatial distribution of lead (Pb) contamination in the soils of some Baghdad cities (Middle of Iraq). Twenty soil samples were randomly collected from different land-use in the studied area at a depth between 5 to 30 cm. Ten samples are collected from Al-Rissafa side areas (Adhamiya, Al-Wazeeria (Battery Manufacturer), Shikh Omer, Ziyouna, Karada, Shaab, Sadr city, Al-Za’franiya, Al-Dora expressway, and Alselikh ) and other ten samples are collected from Al-Krakh side areas Al-Dora, Al-Masafi junction, Al-Dora, Sayidia, Al-Salam university college, Al-Bayaa (Industrial District), Jehad, Amirya, Abu Ghraib, Al-hurriya, and Kadhimiya. The soil samples have been analyzed for the lead (P