The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

The legislation contributes to facilitating the process of attracting investments to the state, in addition to the importance of strengthening the investment environment, which contributes to encouraging business in all economic fields and establishing the country's position on the map of preferred destinations for investment at the regional and global levels. With the vision of the state and its strategy to move towards the promising sectors of the economy, leading to comprehensive growth in all sectors at the level of the state economy, and the importance of integration and cooperation between all institutions and government and private departments.

The investment-driven factors, supporting the business environment in terms of

The present study was used 20 adult male rats that distributed to four groups (each group consist 5 rats); control group that administrated normal saline, rats group that exposure to X ray for two weeks, rats group that exposure to X ray with 50ug of green silver nanoparticles for two weeks, rats group that exposure to X ray with 100ug of green silver nanoparticles for two weeks. The results show high significant increased (P < 0.01) in levels of malonedialdehyied (MDA), and high significant decreased (P < 0.01) in levels glutathione (GSH) and significant increased (P < 0.01) in levels of Alanine Aminotransferase (ALT), Aspartate Aminotransferase (AST), Alkaline Phosphatase (ALP), compared with control group. Histological sectio

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

This research aims to shed light on the necessity of establishing an information security management system through which banking security risks are managed in the light of the ISO (IEC 27001) standard, through which bank departments seek to demonstrate the management of their security systems and their controls in accordance with the specifications of the standard to obtain an internationally recognized security certificate And the need for senior management in banks to an independent person with scientific and practical qualification and who has accredited certificates in the field of information technology for the purpose of helping them to verify the level of compatibility between the policies and procedures applied and the p

    This experiment was conducted in field of Agricultured Department Baquba/Diyala province in spring season 2011 to study the water stress by using foliar application concentrations of each Proline acid and Abscisic acid on proline content , ABA  content , chlorophyll content, protein conten and water content in leaves of Maize( cultivar, Buhooth 106).  The layout of the experiments was Split-  split plot design as RCBD with three replicates. The three concentrations   of spraying Proline acid levels ( 0 , 150 , 200 mg Proline .l-1 ) Three Abscisic acid levels ( 0 , 15 , 20 mgABA.l-1. ) and three periods of irrigation after(25, 50, 75%) of available water . Folair fertilizer were applied at three

The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

Recently, there has been a notable surge in interest surrounding entrepreneurial orientation and strategic entrepreneurship. These concepts are particularly relevant due to their modern characteristics that aid in adapting to the environment. They also play a crucial role in improving production, service, and technological processes to sustain value, minimize competition, and drive ongoing enhancements, ultimately leading to a position of leadership within public companies. Therefore, the primary focus of this research was to examine the influence of entrepreneurial orientation on achieving strategic entrepreneurship. This influence is further mediated by the presence Iraqi Ministry of Agric

This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef