Preferred Language
Articles
/
jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
...Show More Authors

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.                                                                                     

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Academy Of Accounting And Financial Studies Journal
Organizational performance in Iraqi SMEs: Validity and reliability questionnaire
...Show More Authors

View Publication
Scopus (8)
Scopus
Publication Date
Fri Mar 23 2018
Journal Name
Entropy
Methods and Challenges in Shot Boundary Detection: A Review
...Show More Authors

View Publication
Scopus (63)
Crossref (56)
Scopus Clarivate Crossref
Publication Date
Fri Feb 15 2013
Journal Name
American Journal Of Health-system Pharmacy
Pharmacy in Iraq: History, current status, and future directions
...Show More Authors

View Publication
Scopus (38)
Crossref (19)
Scopus Clarivate Crossref
Publication Date
Tue Apr 22 2025
Journal Name
Passer Journal Of Basic And Applied Sciences
Searching Elastic and Inelastic Coulomb Transitions in Chromium-54
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Nov 13 2024
Journal Name
Aip Conference Proceedings
On Sδ.derived and Sδ.isolated sets in supra topological spaces
...Show More Authors

The topic of supra.topological.spaces considered one of the important topics because it is a generalization to topological.spaces. Many researchers have presented generalizations to supra open sets such as supra semi.open and supra pre.open sets and others. In this paper, the concept of δ∼open sets was employed and introduced in to the concept of supra topology and a new type of open set was extracted, which was named S∼δ∼open. Our research entails the utilization of this category of sets to form a new concepts in these spaces, namely S∼δ∼limit points and S∼δ∼derive points, and examining its relationship with S∼open and S∼reg∼open. Based on this class of sets, we have introduced other new concepts such as S∼isolate

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Tue Mar 05 2024
Journal Name
The Journal Of Obstetrics And Gynecology Of India
Obstetric and Neonatal Outcomes in Overweight Adolescent Pregnant Mothers
...Show More Authors

Background The escalating global concern over increased body weight in adolescents, coupled with the rising rates of adolescent pregnancy worldwide, presents a significant challenge to healthcare systems. We plan to identify the maternal and neonatal consequences associated with pre-pregnancy overweight in adolescent women. Methods Throughout five years, all singleton adolescent pregnant women with pre-pregnancy self-reported body mass index (BMI) of 18.5– ≤ 29.9 were involved during the first-trimester visit. Two groups were generated: overweight and appropriate-weight (BMI 25–29.9 and 18.5–24.9, respectively). Obstetric and neonatal outcomes were observed prospectively and statistically adjusted for the confounding factors.

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Wed Sep 02 2020
Journal Name
European Journal Of Molecular & Clinical Medicine
Omeg3 discovery, types, preparation, and application in medicinal life
...Show More Authors

Publication Date
Fri Oct 23 2020
Journal Name
Medico-legal Update
Pro- and anti-inflammatory Cytokines in Coronavirus Disease 2019
...Show More Authors

View Publication
Crossref
Publication Date
Sat Jun 08 2024
Journal Name
Obstetrics And Gynaecology Forum
Biochemical and Immunological responses to use dexamethasone in rats
...Show More Authors

This study was conducted to determine the side effects of dexamethasone n some physiological and immunological criteria, which included, Measuring sugar level, liver (ALT, AST , LDH, Total protein) and kidney function (urea, createnine), total and differential count of W.B.C,CRP, TNF-α ,IL6,IL10. thirty rats were divided into two groups (15\ rat). G1: This group was considered negative control injection with normal saline, G2: This group was injected with 2 mg\kg dexamethasone. The results showed a significant increase in the level of enzymesALT, AST and sugar levels and decreased level of total protein in the group treated with the drug, also showed, a significant decrease in the total number of W.B.C an

... Show More
Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Pilot Based Channel Estimation and Synchronization in OFDM System
...Show More Authors

Channel estimation and synchronization are considered the most challenging issues in Orthogonal Frequency Division Multiplexing (OFDM) system. OFDM is highly affected by synchronization errors that cause reduction in subcarriers orthogonality, leading to significant performance degradation. The synchronization errors cause two issues: Symbol Time Offset (STO), which produces inter symbol interference (ISI) and Carrier Frequency Offset (CFO), which results in inter carrier interference (ICI). The aim of the research is to simulate Comb type pilot based channel estimation for OFDM system showing the effect of pilot numbers on the channel estimation performance and propose a modified estimation method for STO with less numb

... Show More
View Publication Preview PDF
Crossref (3)
Crossref