Abstract

All the economic  units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most import

The topic of context is one of the important topics, which was mentioned as a concept in several fields and different fields, and there were many points of view that defined that concept.
He specified the title of the research (design contexts in the design of the interior space), as the research sought to identify the concept of context in the interior design of the spaces of sewing workshops. The research was divided into four chapters:
The first chapter, which consists of the methodological framework, the problem of research and the need for it, the importance of research, the goal and limits of research for sewing workshops for vocational schools from (2020-2021).
The second chapter: consists of previous studies and the theo

  After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

Although cinema is moving towards art, it has dealt with the character since the beginning of the discovery of cinematic art in films such as (Doctor Caligari's cabin) and most German expressive films in the third decade of the twentieth century, but the interest of cinema is growing in the estranged human personality, meaning that this character It lives by its alienation from the environment and society that surrounds it, because our present days have witnessed on the material and moral level more social breakdowns such as wars and disasters, and the sharp contradiction in the social and economic level of people themselves or between different societies, or between the individual and his community, and new social relations have increas

For a given loading, the stiffness of a plate or shell structure can be increased significantly by the addition of ribs or stiffeners. Hitherto, the optimization techniques are mainly on the sizing of the ribs. The more important issue of identifying the optimum location of the ribs has received little attention. In this investigation, finite element analysis has been achieved for the determination of the optimum locations of the ribs for a given set of design constraints. In the conclusion, the author underlines the optimum positions of the ribs or stiffeners which give the best results. 

    Terrorism is a serious problem for many societies today. This research aims to identify the impact of terrorism and displacement crisis on human security, which was a shock to the Iraqi society in terms of its impact on the psychological, social and economic conditions of the individual, family, and society. The variety of methods of carrying out the terrorist operations that resulted from the phenomenon of human displacement witnessed by Iraq since the middle of 2014. This phenomenon has its demographic, political and social dimensions.

    In order to achieve the goal of this study and the importance of the subject, the social survey method was used by selecting a sample of 200 IDPs in a compou

الحمد لله رب العالمين، حمداً يوافي نِعَمَهُ ويُكافئُ مزيدَه، والصلاةُ والسلامُ على سيدِ الأنامِ وإمام المرسَلين، سيدِنا محمدٍ الصادق الأمين. نسأل الله تعالى أن يعلّمَنا ما ينفعُنا وينفعَنا بما علّمَنا، وأن يُعيننا متعلمين ومعلمين على التأدب بأدب القرآن الكريم.

أما بعد، فالعلم هبة الله، وهبة الله لا تُعطى إلا لمن يُعطي من نفسه وقتاً وجهداً وصبراً، لذا قيل: (إنَّ العِلْمَ لا يُعطيكَ بَعضَه

كان النبي (r) العابد المتحنّث، ورجل السياسة الذي شيّد أمة من الفتات المتناثر، ورجلَ حربٍ يضع الخطط ويقود الجيوش، وأباً حنوناً عطوفاً، وزوجاً تحققت فيه المودة والرحمة والسكن، وصديقاً رحيماً، وقريباً كريماً، وجاراً تشغله هموم جيرانه، وحاكماً تملأ نفسه مشاعر محكوميهِ، يعودُهم ويزورُهم ويُعينُهم، ويمنحهم من مودته وعطفه ما يجعلهم يفتدونه بأنفسهم، ومع هذا كله فهو قائم على أعظم دعوةٍ شهدت