The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Abstract:

               Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking

Due to the continuous development in society and the multiplicity of customers' desires and their keeping pace with this development and their search for the quality and durability of the commodity that provides them with the best performance and that meets their needs and desires, all this has led to the consideration of quality as one of the competitive advantages that many industrial companies compete for and which are of interest to customers and are looking for. The research problem showed that the Diyala State Company for Electrical Industries relies on some simple methods and personal experience to monitor the quality of products and does not adopt scientific methods and modern programs. The aim of this research is to desi

oday deep ocean life has not been discovered by humans including many secret world things to be explored. The researcher has focused on underwater optical wireless communications using various kinds of complex digital Signal processing most of them used in air and starting applied in underwater communication. The Internet of Things (IoT) uses underwater called Internet of Underwater Things (IoUT) applications to explore the underwater world with other devices. However, the difference in concentration between air and water surfaces is not easy making wireless communication more complicated. Visible light passes the water's surface with scattering and distortion inside the water and each color of light has different attenuation the blue laser

The debate on the methodology of media and communication research is no longer subject to the logic of the contradiction between the quantitative and the qualitative approach, nor the logic of the comparison between them. The nature of the topics presented for research, the problems they raise, the goals to be achieved from the research, and the epistemological positioning of researchers are among the critical factors that dictate the appropriate approach or methodological approaches to conduct their research. This positioning means the implicit philosophical principles upon which any researcher relies and which determine the path he/ she takes to produce scientifically approved knowledge. The method of the researcher's access to the phe

Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through

the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf

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Thin films of iridium doped indium oxide (In2O3:Eu)with different doping ratio(0,3,5,7,and 9%) are prepared on glass and single crystal silicon wafer substrates using spray pyrolysis method. The goal of this research is to investigate the effect of doping ratio on of the structural, optical and sensing properties . The structure of the prepared thin films was characterized at room temperature using X-ray diffraction. The results showed that all the undoped and doped (In2O3:Eu)samples are polycrystalline in structure and nearly stoichiometric. UV-visible spectrophotometer in the wavelength range (200-1100nm)was used to determine the optical energy gap and optical constants. The optical transmittance of 83% and the optical band gap of 5.2eV

In this study, SnS thin films were deposited onto glass substrate by thermal evaporation technique at 300K temperature. The SnS films have been prepared with different thicknesses (100,200 &300) nm. The crystallographic analysis, film thickness, electrical conductivity, carrier concentration, and carrier mobility were characterized. Measurements showed that depending on film thickness. The D.C. conductivity increased with increase in film thickness from 3.720x10-5 (Ω.cm)-1 for 100 nm thickness to 9.442x10-4 (Ω.cm)-1 for 300 nm thicknesses, and the behavior of activation energies, hall mobility, and carrier concentration were also studied.

The primary purpose of this paper is to introduce the, 2- coprobabilistic normed space, coprobabilistic dual space of 2- coprobabilistic normed space and give some facts that are related of them