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jeasiq-1829
Quality of internal audit and its impact on nature, timing and procedures of external audit An investigative study of a sample of external auditors Iraqi Solidary Companies for Auditing.
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           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail. the response rate was (70%) of the sample which reached (40) participants. Statistical analysis was carried out by using SPSS.

The results of the research showed a statistically significant effect between elements of quality of internal audit and between nature, timing, and extent of external audit procedures in accordance with international audit standards. The scope of the internal audit unit's work, and due professional care of internal auditors represent the most significant aspects of the quality of internal audit affect nature, timing, and procedures of external audit. External audit procedures are more affected by the quality of internal audits than the nature and timing of external audits. The researcher recommends strengthening the independence of internal audits and working to raise scientific and practical qualifications of internal auditors in order to increase their influence in nature, timing, and procedures of external audits.

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
استيلاء (هنري تيودور) Henry Tudor واستيلاءه على السلطة في انكلترا عام1485
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Some great families in England had competed for the sake of getting authority and power in England.

This competition turned to be a bloody civil war which extended till 1455 and ended with the victory of Henry Tudor whose judgment in England started from 28th of August 1458, consequently a new dynast which is known as (the Tudor)has established

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر الاسئلة السابرة في تحصيل طلاب الصف الرابع العام لمادة التاريخ
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The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

      &nb

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Publication Date
Thu Dec 08 2022
Journal Name
مجلة حمورابي
العقيدة العسكرية للمنظمات الارهابية الحرب اللامتماثلة في العراق عام 2014 انموذحا
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Publication Date
Sun Jul 02 2006
Journal Name
Political Sciences Journal
اثر بديع الزمان سعيد النورسي على الفكر الاسلامي المعاصر في تركيا
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اثر بديع الزمان سعيد النورسي على الفكر الاسلامي المعاصر في تركيا

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
العامل العامل الاقتصادي وأثره في نشوء المدن الإسلامية وتطورها ( بخارى ) أنموذجاً
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After atour-For quite somtime,in the field of research and investingation on the economic aspects and the impact of her money is mportantin the evolution and emegece of the Islamic countres,especially including especially Morkhana him specimer nigh borhood the countries of the mashreq al islami,searhout,among other things summarilesas

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Publication Date
Sun Jan 01 2017
Journal Name
المجلة القانونية العلمية المحكمة
الدور القانوني للحوافز الضريبية في تحقيق التراكم الراسمالي(العراق ومصر انموذجا)
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Negative space in branding: حاتم كاطع لكن حسن العطواني
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Human interest in negative space has existential roots, in addition to its cognitive value of things. In the environment, it includes space features from facts and activities, as negative space plays an active role in the field of visual perception, and this value comes from the need to absorb vital relationships in its environment, Man represents the positive part of negative space through his presence in this environment, and therefore this is reflected in the design of its types and the function of each element in the design, for the real effectiveness that the elements gain and their impact comes through the negative space that surrounds them and organizes their relationships with other elements, that the orientation is distributed a

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Vue sur la technique de point de vue dans le ROUGE ET LE NOIR de Stendhal
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It is axiomatical that the narrative prospective is profoundly significant to the writer who intends to commence his sketch of projected novel. It is the pillar of comprehensive absorbing as the writer should commit himself to circular his own concepts to the reader of his narrative characters.                                

   The dilemma of plot-perception is a twofold aspect; partly offers the question: what is the authors stand in regard to his characters? And: what is the aim of this theme? These correlative questions are inseparable since the reader who wishes

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Publication Date
Sun Jan 01 2006
Journal Name
المركز العربي للدراسات والبحوث العلمية للنشر والتوزيع
القانون الجنائي في عصر الذكاء الاصطناعي :جرائم التزييف العميق تحت المجهر
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مقدمة introduction تُعد تقنيات الذكاء الاصطناعي قاطرة الثورة الصناعية الرابعة، إذ تجاوزت حدود البرمجة التقليدية إلى التعلم العميق الذي مكّن الآلات من تنفيذ مهام بشرية معقدة، مثل تحليل الصور، ومعالجة اللغات الطبيعية، وإنتاج محتوى إبداعي. فأصبحت التطبيقات تعتمد على الذكاء الاصطناعي في جميع القطاعات، من الرعاية الصحية إلى التعليم، ومن الأمن إلى الفنون. ومع ذلك، مثلما أن كل تقدم يحمل في طياته إمكانات هائلة، فإنه يج

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Publication Date
Tue Sep 30 2025
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improving the elimination of methyl orange dye by combining electrocoagulation system with the adsorption process by oven-dried alum sludge: adopting different combined systems
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   Due to their recalcitrant characteristics, Azo dyes such as methyl orange (MO) are extremely poisonous substances, making their removal from textile industry wastewater a major problem. By employing various EC-Adsorption combined system configurations and reusing alum sludge as an adsorbent, the current study seeks to investigate the efficiency of these various systems in removing MO dye. To estimate their benefits and limitations, experiments were carried out utilizing nickel foam (NiF) and aluminum plate (Al plate) as anodes, and stainless-steel mesh (SS mesh) as cathode in the presence of alum sludge as an adsorbent in all systems. The EC-Adsorption combined system with NiF as anode and two SS meshes as cathodes with 10 g/L

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