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The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance

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 the guide according to the IIA standards. The third and final axis is dedicated to enhance the efficiency of internal audit units by improving the guideline In accordance with the IIA standards. A total of 114 questionnaires were distributed on the sample and 99 were retrieved. The good for the analysis was 92 and the analytical descriptive method was adopted by analyzing the results of the questionnaire and linking them to the results of the data collection and analysis. Statistical and hypothesis testing through the use of the statistical package for social sciences SPSS, and one of the most important results reached is that the internal audit units sample the study is committed to apply the guide guide in its work, but this guide is not enough to enhance the efficiency of internal audit units, and this commitment is reflected on The role and importance of internal audit at present. As the research reached a set of conclusions, the most important is the improvement of the guide to internal audit units according to the IIA standards to reflect on the efficiency of the performance of internal audit units.

 

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Publication Date
Wed May 31 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effects of Different Levels of Urea and Superphosphate Fertilizer in Some Growth Characters and the Yield of Fenugreek plant

An experiment was conducted in pots with 4 Kg soil per pot in the green house of Biology department, College of Education (Ibn Al-Haithum), university of Baghdad, the growing season of (2008-2009), to study the effects of four levels of urea (0, 0.1, 0.2, 0.4) g/pot, that equivalent to (0, 100, 200 and 400) Kg/ha. Also three levels of superphosphate fertilizer (0.2, 0.1, and 0) g/pot, that equivalent to (200, 100, and 0) Kg/ha were added to the local yields components. The result showed that the high level of both fertilizer (400 Kg urea/ha and 200 Kg superphosphate/ha) caused a significant increase in number of pods/plant, dry weight of pods, the weight of 100 seeds and the weight of all seeds/plant, with a significant decrease in the c

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The Problem of Political Empowerment of Women with Disabilities in Light of Iraqi Legislation

Democracy in any country is measured by the cultural, social and economic level reached by women in it in general and women with disabilities in particular, and the extent of their participation in political life and political decision-making. As a result of the patriarchal power that societies have known, including Iraq, history has witnessed multiple types and forms of discrimination against women, which differed from one country to another, this matter has pushed women and since the beginning of the last century the issue of women's rights has been raised at the global, regional and national levels, through holding international conferences and agreements In order to empower women in all social, economic and political fields.

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Publication Date
Thu Aug 31 2023
Journal Name
Journal Of Legal Sciences
Foreign Investment Contract for Real Estate in the Two Frameworks Conceptual and Structural

This study derives its importance from being a research attempt that came to shed light on the conceptual and constructional frameworks of the foreign investment contract for real estate, by clarifying the definitions provided by economic jurisprudence and legal jurisprudence for this contract, identifying its distinctive characteristics and standing on its legal nature, and then revealing the pillars What must be available for its establishment, in order to measure the adequacy of the legislative texts contained in Federal Law No. 19 of 2018 regarding foreign direct investment to face all emerging issues and situations in the real estate investment environment, compared to Egyptian Investment Law No. 72 of 2017, which came Federal Law N

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Publication Date
Mon Aug 08 2022
Journal Name
Archives Of Phytopathology And Plant Protection
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Unsteady Heat Transfer Analysis on The MHD Flow of A Second Grade Fluid in A Channel with Porous Medium

The aim of this paper is to analyzed unsteady heat transfer for magnetohydrodynamic (MHD) flow of a second grade fluid in a channel with porous medium. The equations which was used to describe the flow are the momentum and energy, these equations were written to get thier non dimentional form. Homotopy analysis method (HAM) is employed to obtain a semi-analytical solutions for velocity and heat transfer fields. The effect of each dimensionless parameter upon the velocity and temperature distributions is analyzed and shown graphically by using MATHEMATICA package.

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Effect of immersion in chemical solution on the mechanical & physical properties for composite material reinforced by Nano alumina Particles

In this research Epoxy resin was reinforced by nano alumina (AL2O3) particles in grain size(25-30 nm) with two weight ratios (2,4)% then compared with pure Epoxy. Four mechanical tests were performed on these materials include Hardness, flexural, impact & compression strengths before and after immersion in tap water and chemical solutions (CH3COOH) acid, (KOH) base at (0.5N) ,The diffusivity coefficients of all prepared samples were calculate after immersion in water and chemical solutions mentioned above , the results were showed that the Flexural, Impact & Hardness increase after addition the ceramic particles (AL2O3) while the immersion process results showed illustrated different values from sample to other.

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Publication Date
Mon May 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of the Anti-Diuretic Hormone (ADH) on End Stage Renal Failure Disease (ESRD) Pre-Hemodialysis in Iraqi Patients

     Chronic renal disease (CRD) is a pathophysiologic process with multiple etiologies, resulting in the inexorable attrition of Nephron number and function and frequently leading to end-stage renal disease (ESRD). In turn, ESRD represents a clinical state or condition in which there has been an irreversible loss of endogenous renal function, of a degree sufficient to render the patient permanently dependent upon renal replacement therapy (dialysis of transplantation) in order to avoid life threatening uremia, reflecting a dysfunction of all organ systems as a result of untreated or under treated acute or chronic renal failure. The current study was involved 80 patients, the age range within 25-70 ye

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Screening of Epiphytic Algae on the Aquatic Plant Phragmites australis inhabiting Tigris River in Al-Jadria Site, Baghdad, Iraq

The present work included qualitative study of epiphytic algae on dead and living stems, leaves of the aquatic plant Phragmitesaustralis Trin ex Stand, in Tigris River in AL- Jadria Site in Baghdad during Autumn 2014, Winter 2015, Spring 2015, and Summer 2015. The physical and chemical parameters of River’s water were studied (water temperature, pH, electric conductivity, Salinity, TSS, TDS, turbidity, light intensity, dissolve oxygen, BOD5, alkalinity, total hardness, calcium, magnesium and plant nutrient). A total of 142 isolates of epiphytic algae were identified. Diatoms were dominant by 117 isolates followed by Cyanobacteria (13isolates), Chlorophyta (11 isolates) and Rhodophyta (1 isolate), Variations in the isolates number were rec

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
The influence of He-Ne Laser (632.8 nm) on Candida albicans isolated from complete upper dentures: In vitro study

The main objective of this study is to determine whether the use of He-Ne Laser (632.8 nm wavelength and power 0.5 mW) is an eligible and effective tool to kill or reduce the cell viability of Candida albicans isolated from complete upper dentures. Twenty one swabs were taken from the complete upper dentures. Only six swabs showed positive cultures for C. albicans. The isolate was divided into two groups, group I was not irradiated (control), and group II was irradiated by He-Ne Laser for different periods (10, 15, 20, and 30) min. After irradiation, the results showed a significant reduction in the viable cell count and colonies diameters especially at exposure periods 10 and 15 min. Although the low power He-Ne Laser was not eradicating t

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The reality of administrative creativity of secondary schools' managers in Al-zarqaa province

The study focuses on identifying the reality of administrative creativity of secondary schools' managers in Al-zarqaa province. The descriptive approach was adopted to conduct this study. To achieve the study objective, the author designed a questionnaire composed of (24) items included (4) domains applied on (80) male and female school managers were selected randomly. The results showed that the administrative creativity level of secondary school's managers over all domains were too high which ranked as school management domain followed by public community domain then teacher domain and finally, school environment domain. Additionally, each of male, private sector, and experience over 10 years revealed significant differences.

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