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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
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Radiological risk assessment of fuel fabrication facility at Al- Tuwaitha nuclear site
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The specific activity of 29 soil samples collected from Fuel
Fabrication Facility FFF at AL-Tuwaitha site, 20 km south of
Baghdad were determined using HPGe detector in a low background
configuration, it's relative efficiency of 40%, and resolution of 2keV
for the 1332 keV gamma ray emission of 60Co. The range of activity
concentrations of 226Ra, 232Th and 40K were between (12.56-31.96),
(10.2-18.4) and (47.47-402.1) Bq/kg respectively. In order to assess
any radiological hazard to human health, the absorbed gamma dose
rate D in air at 1m above the ground surface was calculated in the
range (18.87 to 36.46) nGy/h; the outdoor annual effective dose
equivalent AEDE was evaluated to vary from 0.0039 to 0.0076

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFICIENCY EVALUATION OF ALKALOIDS FROM POMEGRANATE (Punica granatum) PEELS TOWARDS SOME PATHOGENIC FUNGI OF HUMAN: EFFICIENCY EVALUATION OF ALKALOIDS FROM POMEGRANATE (Punica granatum) PEELS TOWARDS SOME PATHOGENIC FUNGI OF HUMAN
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This study focused on the role and importance of alkaloid compounds in Punica granatum peels which is one of many wide distribution medicinal fruits. Two kinds of pathogenic fungi were isolated from patients in Baghdad to be tested, also a type of extracts was prepared, alkaloids were isolated and partially purified and detected by two ways, a classic depended technique also used for determine these alkaloids, results showed an observed differences among extracts or treatments towards the fungi samples. So this study was one of the scientific applications to find natural alternative compounds that inhibit the growth of several pathogenic organisms that cause dangers and harms for human health.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Topic Management in Selected Dementia Patients' Speeches: A Clinical Discourse Analysis Study
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Topic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Using the Elzaki decomposition method to solve nonlinear fractional differential equations with the Caputo-Fabrizio fractional operator
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The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

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Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Regression Analysis Models to Predict the 28 -day Compressive Strength Using Accelerated Curing Tests
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Regression analysis models are adopted by using SPSS program to predict the 28-day compressive strength as dependent variable and the accelerated compressive strength as independent variable. Three accelerated curing method was adopted, warm water (35ºC) and autogenous according to ASTM C C684-99 and the British method (55ºC) according to BS1881: Part 112:1983. The experimental concrete mix design was according to ACI 211.1. Twenty eight concrete mixes with slump rang (25-50) mm and (75-100)mm for rounded and crushed coarse aggregate with cement content (585, 512, 455, 410, 372 and 341)Kg/m3.

      The experimental results showed that the acc

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Publication Date
Thu Nov 22 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Finite Elements Analysis Study of Warming Effect on Deboned Force for Embedded NiTinol Wire into Linear Low Density Polyethylene
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This study presents the debonding propagation in single NiTi wire shape memory alloy into linear low-density polyethylene matrix composite the study of using the pull-out test. The aim of this study is to investigate the pull-out tests to check the interfacial strength of the polymer composite in two cases, with activation NiTinol wire and without activation. In this study, shape memory alloy NiTinol wire 2 mm diameter and linear fully annealed straight shape were used. The study involved experimental and finite element analysis and eventually comparison between them. This pull-out test is considered a substantial test because its results have a relation with behavior of smart composite materials. The pull-out test was carried out by a u

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of governmental consumer spending on the development of the current account balance in Iraq for the period (1990-2014) using ARDL model
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To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more  imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of the (PEOE) Model in Teaching Science to Develop the Skills of Generating and Evaluating Information and the Scientific Sense among Intermediate First Grade Students
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The research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un

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Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Measuring the extent to which Application the criteria Transfer stations (regularity) for the municipalities of Karrada and Shula
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The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Investigating The Ideology of Bullying in Hunt’s Fish in a Tree: A Critical Stylistic Approach
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         Language always conveys ideologies that represent an essential aspect of the world we live in. The beliefs and opinions of an individual or community can be organized, interacted with, and negotiated via the use of language. Recent researches have paid attention to bullying as a social issue. They have focused on the psychological aspect of bullying rather than the linguistic one. To bridge this gap, the current study is intended to investigate the ideology of bullying from a critical stylistic perspective. The researchers adopt Jeffries' (2010) critical stylistics model to analyze the data which is five extracts taken from Hunt’s Fish in a Tree (2015). The analysis demonstrates

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