Preferred Language
Articles
/
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.

           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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Purposes of Thinking in the Light of the Holy Qur’an

This study aims to explain the purposes of thinking in light of the Holy Qur’an. The study adopted the deductive method by analyzing the meanings of the eighteen thinking verses mentioned in the Holy Qur’an That is by referring to the ancient and contemporary book interpretations and inferring the purposes of thinking from the context of those verses. The study concluded that there are seven main purposes, for thinking in the light of the Holy Qur’an, are understanding the universal regulations, contemplating the social codes, inferring, extracting maxims and meanings from the Qur’anic proverbs, analyzing the situation objectively, balancing between interests and evils, and freeing the mind from the authority of the paranormal. T

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
The geomorphological associated of Sebkha in the Mesopotamia- plain of Iraq

The Sebkha of geomorphological aspects of evaporative where climate leads active role, which forms part of the earth's surface in the form of Iraqi Mesopotamia plain who of the most fertile land, and because of natural factors and human Common turned most of the arable land to the territory of Sebkha. It was to determine the exact geomorphological associated of Sebkha formats by field work such as: Alnbaka, lakes, salt flats, and other forms of Small is: bridges salt, mud cracks, salt ponds, Rectangles and polygons salt, Sahaf salt, salt domes, salt gravel, bumps saline (salt points), Ash salt, salt bows, in detail and accurately documented Terrestrial Photogrammetry field and were compared to the levels and standards varieties have been

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Analytical study of the high absorption Region of the optical absorption edge of a-Si:H films using the derivative method

In this research, optical absorption data (the imaginary part of the dielectric function Ɛ2 as a function of photon energy E) were re-analyzed for three samples of a-Si:H thin films using derivative methods trying to investigate the ambiguity that accompany the interpretation of the optical data of these film in order to obtainm the optical energy gap (Eg) and the factor (r) which in concerned with the density of state distribution near the mobility edge directly without the need for a pre- assumption for the factor r usually followed in traditional methods such as the Tauc plot. The derivative method was used for two choices for the factor q (which in connected with the dependence of the dipole matrix element on the photon energy ) for

... Show More
View Publication Preview PDF
Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The association between abnormal vaginal microbial flora and preterm labor. Does a simple Gram's stain of vaginal swab gives more useful data than culture ?

Background: Preterm labor is the major cause of perinatal mortality and morbidity and it is a challenging obstetrical complication as treatment is marginally effective if ever and no improvement in incidence over the last 5 decades , although may causes were identified the majority are idiopathic and in this category infection seems to be involved as a causative agent

Objectives: to evaluate the association of abnormal vaginal flora diagnosed by

Fac Med Baghdad

2014; Vol.56, No.2

Received: Jan., 2014

Accepted March. 2014

 

... Show More
Crossref
View Publication Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Digital Data Encryption Using a Proposed W-Method Based on AES and DES Algorithms

This paper proposes a new encryption method. It combines two cipher algorithms, i.e., DES and AES, to generate hybrid keys. This combination strengthens the proposed W-method by generating high randomized keys. Two points can represent the reliability of any encryption technique. Firstly, is the key generation; therefore, our approach merges 64 bits of DES with 64 bits of AES to produce 128 bits as a root key for all remaining keys that are 15. This complexity increases the level of the ciphering process. Moreover, it shifts the operation one bit only to the right. Secondly is the nature of the encryption process. It includes two keys and mixes one round of DES with one round of AES to reduce the performance time. The W-method deals with

... Show More
Scopus (1)
Scopus Crossref
View Publication Preview PDF
Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
A Real-Time Fuzzy Load Flow and Contingency Analysis Based on Gaussian Distribution System

Fuzzy logic is used to solve the load flow and contingency analysis problems, so decreasing computing time and its the best selection instead of the traditional methods. The proposed  method is very accurate with outstanding computation time, which made the fuzzy load flow (FLF) suitable for real time application for small- as well as large-scale power systems. In addition that, the FLF efficiently able to solve load flow problem of ill-conditioned power systems and contingency analysis. The FLF method using Gaussian membership function requires less number of iterations and less computing time than that required in the FLF method using triangular membership function. Using sparsity technique for the input Ybus sparse matrix data gi

... Show More
View Publication Preview PDF
Publication Date
Fri Sep 01 2023
Journal Name
Al-khwarizmi Engineering Journal
A review on Activated Carbon Prepared from Agricultural Waste using Conventional and Microwave Activation

In the recent years the research on the activated carbon preparation from agro-waste and byproducts have been increased due to their potency for agro-waste elimination. This paper presents a literature review on the synthesis of activated carbon from agro-waste using microwave irradiation method for heating. The applicable approach is highlighted, as well as the effects of activation conditions including carbonization temperature, retention period, and impregnation ratio. The review reveals that the agricultural wastes heated using a chemical process and microwave energy can produce activated carbon with a surface area that is significantly higher than that using the conventional heating method.

Crossref (1)
Crossref
View Publication Preview PDF
Publication Date
Mon Feb 20 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Hybrid Algorithm to Protect Computer Networks Based on Human Biometrics and Computer Attributes

Objective of this work is the mixing between human biometric characteristics and unique attributes of the computer in order to protect computer networks and resources environments through the development of authentication and authorization techniques. In human biometric side has been studying the best methods and algorithms used, and the conclusion is that the fingerprint is the best, but it has some flaws. Fingerprint algorithm has been improved so that their performance can be adapted to enhance the clarity of the edge of the gully structures of pictures fingerprint, taking into account the evaluation of the direction of the nearby edges and repeat. In the side of the computer features, computer and its components like human have uniqu

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تحليل العلاقة بين تحسين الأداء المالي للمصارف و جذب الودائع: بحث تطبيقي في عينة من المصارف العراقية الخاصة

The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

... Show More
View Publication Preview PDF
Publication Date
Tue May 01 2012
Journal Name
Journal Of Engineering