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jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
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The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                                        The process of external auditing should render the auditors the sufficient vocational care with obligation to the rotation each (3-5) year and activate the preview who acts as an auditor. That would enable and improve the total quality of the process for external. Also, the study aimed at showing the concept of governance which is based on the base of organizing the relationship between the Board of the companies and Executive Managers and between the commission of auditing in the board and the shareholders of interest holders with the company and the auditors in the second place.                                            

Thus, the interaction between the internal and external auditors will be reflected on the board through the preparation of financial and non-official reports in integrity. Consequently, this will stop the fraud of the management on the accounting regulations and rules. Then, it will contribute to the raise of the efficiency of risk assessment and the generation of real value of the company through reaching into wise governance.                                                                                          

The research comes up to the following findings:                 

  • The activity of internal auditing is regarded as one of the activities that support governance. The demand has been on the services of qualified internal auditors.
  • The bureaus of auditing have in affirming the validity of the financial bills and reports published to serve the society through the quality of the service offered and activate the process of rotation and the testing of the counter part.

The difficulty of applying governance is not the reason of law, but in how applies this law. The morals are matters cannot oblige the others to. They are personal gains flowing from many social factors governed by religion, education and the environment.                                                                                     

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Separation and Determination of Some Organic Acids in Dry Calyces of Iraqi Hibiscus Sabdariffa Linn
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A new reversed phase- high performance liquid chromatographic (RP-HPLC) method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of organic acids present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting organic acids. Limit of detection in µg/ml of Formic acid, Acetic acid, Oxalic acid, Citric acid, Succinic acid, Tartaric acid, and Malic acid 126.8498×10-6, 113.6005×10-6, 97.0513×10-6, 49.7925×10-6, 84.0753×10-6, 92.6551×10-6, and 106.1633×10-6 ,respectively. The concentration of organic acids found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Formic acid, Acetic acid,

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Publication Date
Sun Jan 01 2023
Journal Name
Dental Hypotheses
Assessment of Elongation Percentage, Tensile, and Tear Strength of Filler Particles: An In Vitro Study
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Efficacy of Amphotericine B Ddrug Against Promastigote and Axenic Amastigote of Leishmania Dononvani in Vitro
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Leishmania are protozoan parasites belonging to the family Trypanosomatidae that cause high morbidity and mortality levels with a wide spectrum of clinical syndrome. This study aimed to investigate the effect of liposomal amphotericine B (AmBisome) drug on promastigote and axenic amastigote stages of Leishmania donovani isolate (MHOM/IQ/2005/MRU15)in comparison with pentostam SbV drug. Different concentrations of AmBisome and SbV drugs were investigated against Leishmania donovani promastigote and axenic amastigote. The ICR50R values of SbV and AmBisome drugs on promastigote were10.12 mg/ml and 2.21μg/ml, respectively, while they were 0.77μg/ml for axenic amastigote for both drugs. The present study concluded that axenic amastigote was

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Publication Date
Wed Jul 19 2017
Journal Name
International Journal Of Advances In Chemical Engineering And Biological Sciences
Detection of Aflatoxin M1 in Pasteurized Canned Milk and Using of UV Radiation for Detoxification
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The current study was designed to investigate the presence of aflatoxin M1 in 25 samples of pasteurized canned milk which collected randomly from some Iraqi local markets using ELISA technique. Aflatoxin M1 was present in 21 samples, the concentration of aflatoxin M1 ranged from (0.25-50 ppb). UV radiation (365nm wave length) was used for detoxification of aflatoxin M1 (sample with highest concentration /50 ppb of aflatoxin M1 in two different volumes ((25 & 50 ml)) for two different time (15 & 30 min) and 30, 60, 90 cm distance between lamp and milk layer were used for this purpose). Results showed that distance between lamp and milk layer was the most effective parameter in reduction of aflatoxin M1, and whenever the distance increase the

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Efficacy of Amphotericine B drug Against Promastigote and Axenic Amastigote of Leishmania tropica in Vitro
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Leishmania are protozoan parasites belonging to the family Trypanosomatidae that cause high morbidity and mortality levels with a wide spectrum of clinical syndrome. This study aimed to investigate the effect of liposomal amphotericin B (AmBisome) drug on promastigote and axenic amastigote stages of Leishmania tropica. From the 20 isolates of cutaneous leishmaniasis collected from patients attended to the AL-Karama Teaching Hospital in Baghdad during the period from October 2013 until February 2014, only three isolates successfully transformed to motile promastigote stage in the culture media. The most active one is included in this study. Different concentrations of liposomal amphotericin B (AmBisome) and pentostam Sb (V) drugs were inv

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Calculation of Salinity and Soil Moisture indices in south of Iraq - Using Satellite Image Data
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A band rationing method is applied to calculate the salinity index (SI) and Normalized Multi-Band Drought Index (NMDI) as pre-processing to take Agriculture decision in these areas is presented. To separate the land from other features that exist in the scene, the classical classification method (Maximum likelihood classification) is used by classified the study area to multi classes (Healthy vegetation (HV), Grasslands (GL), Water (W), Urban (U), Bare Soil (BS)). A Landsat 8 satellite image of an area in the south of Iraq are used, where the land cover is classified according to indicator ranges for each (SI) and (NMDI).

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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Gene Expression and Polymorphism of Interleukin-4 in a Sample of Iraqi Rheumatoid Arthritis Patients
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It was aimed to understand the interleukin-4 (IL-4) role in etio-pathogenesis of rheumatoid arthritis (RA). Two approaches were adopted. In the first one, a quantitative expression of IL4 gene was assessed by reverse transcription-quantitative polymerase chain reaction (RT-qPCR), and such findings were correlated with some demographic, clinical and laboratory parameters, which included gender, duration of disease, disease activity score (DAS-28), rheumatoid factors (RFs), C-reactive protein (CRP) and anti-cyclic citrullinated peptide (ACCP) antibodies. In the second approach, a single nucleotide polymorphism (SNP) of IL4 gene (rs2243250) was inspected by DNA sequencing using specific primers. Fifty-one Iraqi RA patients (22 males and 29 fem

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Axenic Procyclic Culture of L. tropica and L. donovani in Culture of FBS-free Medium
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Leishmania causes disease ranging from self-healing cutaneous to fatal visceral leishmaniasis (VL). Leishmaniasis is reported endemic in 88 countries, including Iraq, in which 82% in low-income countries. The diseases develop following the bite of sand flies injecting Leishmania promastigotes into skin. Promastigotes transform into amastigotes in vivo multiplying within macrophages. In this study we have investigated the ability of axenic procyclic promastigotes of cutaneous Leishmania tropica and visceral Leishmania donovani survive in M199 media with or without Fetal Bovine Serum (FBS) added. Three time incubation periods were adopted (24, 48 and 72) hours and the results showed that L. tropica was able to survive and multiply in both

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Publication Date
Sun Aug 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Bacteriological Profile and Antibiogram of Bacteria in Sputum Culture of Iraqi Patients: A retrospective study
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       Background: viruses are responsible for a large proportion of lower respiratory tract infections (LRTIs). Other causes of LRTIs are bacteria: Streptococcus pneumoniae, Haemophilus influenzae, Klebsiella pneumoniae, and Staphylococcus aureus being the most common. Sputum samples are commonly used in the microbiological laboratory for diagnosing lower respiratory infections. Objective: The aim of this study to evaluate the causative bacteria and antibiotics sensitivity in culture of sputum samples. Patients Methods: A retrospective study performed in the microbiology department of Al Immamin Al Kahdimin Medical laboratory in Baghdad. The results of sput

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Publication Date
Thu May 28 2020
Journal Name
Iraqi Journal Of Science
Impact of EBV on Multiple in a Sample of Iraqi Females: Immunological and Molecular Study
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This study was designed to highlight the role of Epstein Barr viruses (EBV) as a possible causative effect in multiple sclerosis (MS) through testing the viral load along with both biochemical and immunological parameters in female MS patients. We also aimed at finding the effects of different types of treatment line on the various study aspects. The results of the enzyme-linked immunosorbent assay (ELISA) revealed first an increased level of EBV EBNA1IgG IL-17A (96.13±27.60 pg/ml) in sera of female MS patients (0.05±0.01 U/ml, n=50) compared with the control group (n=40). We confirmed this result using real-time polymerase chain reaction (RT-PCR) which also showed a significantly higher EBV load in MS patients (22.61±12.72 copi

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