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

It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

ABSTRACT

This research deals with the two item namely, the monetary policy central Bank of Iraqi and money supply . that contribute in up the problem of the paper that is concerned with the fact that to what extent the effectiveness of monetary policy conducted by the central Bank of Iraqi is valid in controlling money supply as well as the possibility of applying it in practical environment restricted to the scope of financial in stitiutions particularly in research population represented by central Bank of Iraqi .

For the purpose of a practical contribution for monetary and financial institutions . To achieve this , A hypothesis has been carried out and it suggested that the mon

The purpose of this paper is to identifying some of the physical, kinetic and electrical capabilities of the working muscles of patients with simple hemiplegic cerebral palsy, preparation of special exercises (rehabilitation and water) accompanied by symmetrical electrical stimulation in the rehabilitation of working muscles for patients with simple hemiplegic cerebral palsy, and identifying the effect of exercises, especially (rehabilitation and water), accompanied by symmetrical electrical stimulation, on some physical, kinetic and electrical capabilities in rehabilitating working muscles for patients with simple hemiplegic cerebral palsy. The researcher used the experimental approach with a one-group design with two pre and post-tests du

The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

Introduction: Breast cancer is a significant global health concern, affecting millions of women worldwide. While advancements in diagnosis and treatment have improved survival rates, the impact of this disease extends beyond physical health. It also significantly influences a woman's lifestyle and overall well-being. Objectives: The current study intends to analyze the lifestyle of breast cancer patients who are receiving therapy or are being followed up at the Oncology Teaching Hospital in Medical City, Baghdad, Iraq. Method: The present study uses a descriptive design with an application of an evaluation approach. A convenience sample of 100 women with breast cancer was selected from the Teaching Oncology Hospital at the Medical C

In this paper, we study, in details the derivation of the variational formulation corresponding to functional with deviating arguments corresponding to movable boundaries. Natural or transversility conditions are also derived, as well as, the Eulers equation. Example has been taken to explain how to apply natural boundary conditions to find extremal of this functional.

The polymeric hydrogels composed of poly vinyl alcohol (m.wt 72000) and glutaraldehyde(5%,8% and 10%) , have been thermally prepared for the purpose of studying their swelling and drug release behavior . The swelling ratio was measured for all the hydrogel samples at 37°C, in three different media pH (1.2, 4.7 and 6.8) as a function of time. The results show that the maximum swelling ratios were arranged as follows :pH =6.8 > pH =4.7 > pH =1.2 hydrogels cross linked PVA showed a typical pH responsive behavior such as high pH has maximum swelling while low pH shows minimum swelling.

The contamination of soil with the wastes of oil industry products that are complex mixtures of hydrocarbons increased recently due to the large development of oil industries in Iraq. This study deals with the remediation of low permeability contaminated clayey soil by using the enhanced electrokinetic technique (EK). The contaminated soil samples obtained from Thi-Qar oil refinery plant in Al-Nassyriah city, where the byproducts of refinery plant are disposed into that site. The byproduct contaminant treated as total petroleum hydrocarbons (TPH) to avoid dealing and complexity of treating the individual minerals and compounds consisting the contaminant. The initial concentrations of TPH were (702.7, 1168, 1235) ppm in the contaminated s