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Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
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Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and collected. The data were analyzed using (SPSS).

The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.

 

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Hypothermia on Renal Functions for Patients undergo Coronary Artery Bypass Graft Surgery
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Objective: To determine the effectiveness of hypothermia on renal functions for patients undergoing
coronary artery bypass graft CABG surgery.
Methodology: A purposive (non-probability) sample of (50) patients undergoing Isolated coronary artery
bypass graft surgery consecutively admitted to the surgical ward, and they were followed up in the
intraoperative, Intensive Care Unit (ICU) and in the postoperative (surgical ward). Post-operative renal function
test (glumeruler filteration rate (GFR) by using the Crockroft-Gault formula and serum creatinine level) was
determined first week post operative and post operative renal function was classified on the base of peak of
the serum creatinine level and decline of glomeru

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Publication Date
Sun Jan 01 2023
Journal Name
Rawal Medical Journal
Efficacy of lumbar interlaminar epidural steroid injections for lumbar spinal stenosis: A prospective study
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Objective: To study the effect of epidural spinal injection over one year in case of spinal stenosis. Methodology: This prospective study included 566 patients with spinal stenosis seen at Al-Kindy Teaching and Al-Sader, Hospitals who were treated by local epidural steroid injection. They were followed up for at least five subsequent visits after seven days, one month, three months, six months, and one year to assess efficacy. Result: Mean age of patients was 49.5 years, with a predominance of females (65%). L4/L5 was the most involved level in the spinal stenosis (70%). Grade II stenosis accounted for (45.4%) of cases. The pairwise comparison revealed that there was significant decrease in proportions of patients with pain in day

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Publication Date
Wed Jan 01 2020
Journal Name
Medico-legal Update
Flexible ureterorenoscopy versus extracorporeal shock wave lithotripsy for treatment of lower pole renal stones
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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Calculating Surface Roughness for a Large Scale SEM Images by Mean of Image Processing
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Publication Date
Thu Jan 13 2022
Journal Name
Medical & Biological Engineering & Computing
An integrated entropy-spatial framework for automatic gender recognition enhancement of emotion-based EEGs
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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF OPILIO KAKUNINI SNEGOVAYA, COKENDOLPHER & MOZAFFARIAN, 2018 (ARACHNIDA, OPILIONES, PHALANGIIDAE) FROM IRAQ
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The species of Opilio kakunini Snegovaya, Cokendolpher & Mozaffarian, 2018 was recorded for the first time in Iraq; as well as to four species belonging to this order which were recorded previously. In this paper, we added a new species to the checklist of Iraqi opilionid fauna with a description of the most important characteristics, along with genitalia, for both males and females are presented with digital photographs. Specimens of males and females were collected from Al- Rifai district northern of Dhi-Qar Province, southern of Iraq.
 

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Publication Date
Sun Jul 24 2022
Journal Name
Healthcare
Incidence of Gingival Black Triangles following Treatment with Fixed Orthodontic Appliance: A Systematic Review
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This systematic review aimed to investigate the relation between orthodontic treatment (OT) and the incidence of the gingival black triangle (GBT) after completing treatment with a fixed orthodontic appliance, as well as the associated risk factors and the level of alveolar bone. Electronic and hand searches were conducted in three electronic databases for relevant articles published up to March 2022. Retrieved articles went through a two-step screening procedure, and the risk of bias (RoB) was assessed by the Joanna Briggs Institute checklists. The incidence of GBT after OT was set as the primary outcome, while the secondary outcomes were the risk factors associated with GBT and alveolar bone loss following OT. Out of 421 papers, 5

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Publication Date
Fri Jan 01 2021
Journal Name
Fme Transactions
FAT-based adaptive backstepping control of an electromechanical system with an unknown input coefficient
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This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used

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Publication Date
Wed Jul 17 2019
Journal Name
Aip Conference Proceedings
Annealing effect on characterization of nano crystalline SnSe thin films prepared by thermal evaporation
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Tin Selenide (SnSe) Nano crystalline thin films of thickness 400±20 nm were deposited on glass substrate by thermal evaporation technique at R.T under a vacuum of ∼ 2 × 10− 5 mbar to study the effect of annealing temperatures (as-deposited, 100, 150 and 200) °C on its structural, surface morphology and optical properties. The films structure was characterized using X-ray diffraction (XRD) which showed that all the films have polycrystalline in nature and orthorhombic structure, with the preferred orientation along the (111) plane. These films was synthesized of very fine crystallites size of (14.8-24.5) nm, the effect of annealing temperatures on the cell parameters, crystallite size and dislocation density were observed.

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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Physics
Enhanced Mechanical Property of Acrylic Polymer/Graphene/Carbon Fibers Hybrid for Water Proof Coating
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In this work, some mechanical properties of the polymer coating were improved by preparing a hybrid system containing Graphene (GR) of different weight percentages (0.25, 0.5, 1, and 2wt%) with 5wt% carbon fibres (CF) and added to a polymer coating by using casting method. The properties were improved as GR was added with further improvement on adding 5wt% of CF. The impact strength of acrylic polymer with GR increases with increasing weight ratio‏‏ of GR; maximum value was obtained when the polymer coating was incorporated with 1wt% GR and 5wt% CF. The impact strength of acrylic polymer with GR and GR/CF composites incorporated with GR at 1wt% and CF at 5wt%. Hardness increase with increasing weight ratio of Gr and a significant imp

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