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The impact of enabling the effectiveness of the work of the audit committees in private commercial banks (A survey study of the views of a sample of the objective of the inspection bodies represented by the Central Bank and the Securities Commission and e

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of internal control and risk management, And the independence of the internal auditor, to strengthen the effectiveness and independence of the external auditor In order to achieve these objectives, a questionnaire form consisting of two lists prepared for this purpose was designed to be distributed to a sample of banks and a sample of the audit offices and a sample from the Securities Commission final, The analysis of the data in the SPSS program examined the hypotheses and the research reached the importance of the dimensions of empowerment in the work of the audit committees by 84%. The most important of the dimensions of empowerment is motivation, training and knowledge on the work of the audit committees, while the second form, Among the three independent samples are the Central Bank, the Securities Commission and the external audit offices, which are considered inspection committees on these private banks. The impact of empowerment is on supervision of the reporting process (77%). The impact of empowerment in the second dimension is the supervision of the internal control and risk management system (80%). The third dimension was to strengthen the effectiveness and independence of the internal auditor (84%). The fourth dimension is to strengthen the effectiveness and independence of the external auditor (79%). There were no significant differences between the three independent samples according to the t-test of the independent samples and their consensus on the overall effect of the overall audit ability by (79%). The research ended with several recommendations including: Giving importance to the audit committees by the administration, As well as the selection of members according to the standard of professionalism and experience and the need to emphasize the reliance on an integrated system of control and scrutiny and motivation of the principle of self-control by members, as well as highlighting the system of accountability and accountability by the Audit Committees, and to find a real and effective existence of the Audit Committees besides Mam achieving effective communication to cancel all the gaps that may occur between the administration and the expectations of users and external auditors, and that the necessary decisions and taking them as the closest to the operational reality of the banks

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Publication Date
Thu Mar 05 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
The Dynamics of Four-Species Ecological Model

In this paper, a four species mathematical models involving different types of ecological interactions is proposed and analyzed. Holling type – II functional response is a doubted to describes the behavior of predation. The existence, uniqueness and boundedness of the solution are discussed. The existences and the stability analysis of all possible equilibrium points are studied. suitable Lyapunov functions are used to study the global dynamics of the system. Numerical simulations are also carried out to investigate the influence of certain parameters on the dynamical behavior of the model, to support the analytical results of the model.

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Semantic differences between the vocabulary of Quran

Ceremony of the Koran vocabulary animate different connotations unique style patch on
smth not any method of Arabs, has been used used vocabulary and special Madza, he put
every single in place of installation so that if you do not put in place misfire meaning and
became Rkika method. Our goal in this research study a range of vocabulary in terms of the
implications and documenting the trial of the Hadith and sayings of the beneficiaries of Arab
scholars have different attitudes, linguists and interpreters and speakers and fundamentalists,
philosophers, and others.

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Comparing the Main Approaches of Image Segmentation

Images are important medium for conveying information; this makes improvement of image processing techniques also important. Interpretation of image content is one of the objectives of image processing techniques. Image interpretation that segments the image to number of objects called image segmentation. Image segmentation is an important field to deal with the contents of images and get non overlapping regions coherent in texture and color, it is important to deal only with objects with significant information. This paper presents survey of the most commonly used approaches of image segmentation and the results of those approaches have been compared and according to the measurement of quality presented in this paper the Otsu's threshol

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Assess the quality of air Basra province

Iraqi provinces suffer many of the environmental problems, appear explained these problems in the city of Basra, Basra, the largest province and is among Iraq's provinces in the annexation of oil fields, which is experiencing an oil production operations of large, it suffers from the burning of gas associated with oil extraction resulting in the emission severe gas process including toxic hydrogen sulfide gas (h2S) and oxides of carbon, sulfur and nitrogen in addition to the release of toxic metal elements such as mercury, arsenic, vanadium, which caused the man many serious diseases. , And perhaps one of the most important of these problems are worsening air quality and increasing cases of air pollution and the deterioration of the qual

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
the role of hyperlipidemia on nerve conduction

Background:

previous reports suggested a connection between hyperlipidemia and neuropathy

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Publication Date
Tue Jan 02 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Use Of Adjuvant Therapies For Tonsillectomy

Background: The aim was to ascertain the current practice of adjuvant therapy for tonsillectomy and to determine whether it is evidence based.
Methods: A questionnaire answers were obtained from sixty otolaryngologists in Baghdad.
Results: There was no any enthusiasm for routine intra-operative local anaesthesia. Paracetamol (Acetaminophen) is prescribed by nearly all surgeons for postoperative analgesia,
and the current literature supports its efficacy and safety. Further, some practitioners combine paracetamol with NSAIDs, and/or Tramadol-Opioids. Evidence to support the additional use of these agents is, however non existent or limited. For the use of antibiotics, we found some of the otolaryngologist

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
On The Dependent Elements of Reveres Bimultipliers

The objective of this paper is to study the dependent elements of a left (right)
reverse bimultipliers on a semiprime ring. A description of dependent elements of
these maps is given. Further, we introduce the concept of double reverse ( , )-
Bimultiplier and look for the relationship between their dependent elements.

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental control of the oil industry extractive

The research aims to prepare a report by the external auditor (Federal Office of Financial Supervision) for the control environment it is includes financial control, commitment and performance of the North Oil Company (extractive) according to the causes of pollution. The research problem it is not the Federal Office of Financial Supervision preparation a report on the things the environment include the prevent or reduction failure the administration of the causes of the pollution caused by oil mining industry by both bad planning or operational or related to efficient human resources as well as of technology to use and resulting from non-compliance local laws and instructions, as well as the inefficiency of spending on environme

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
About the construction of fuzzy inner product

In this research for each positive integer integer and is accompanied by connecting that number with the number of Bashz Attabq result any two functions midwives to derive a positive integer so that there is a point

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