Preferred Language
Articles
/
jeasiq-234
" The Effect of the Auditor's Experience on the Quality of Internal Audit "
...Show More Authors

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of the audit process, improve efficiency and organizational effectiveness of economic units through the constructive criticism, and in fact the internal audit has become an indispensable tool for achieving effective control in economic units.

 Also internal audit quality will increase the adoption of external audit on the work of the internal audit, which increases the efficiency of the external audit and reduce its burden.

As the experience in the work ensures achievement of the objectives, the internal audit experience plays an important role in ensuring achievement of its economic units objectives and objectively.

In this research will be to examine the impact of Internal Auditors experience of scientific and practical point of view on the quality of internal audit work, depending on the survey method through knowledge of the opinions of a sample of auditors working in the departments of control and internal audit in the Ministry of Higher Education and Scientific Research, and the University of Baghdad and Nahrain University and the Post Graduate Institute for Accounting & Financial Studies, and analysis data using the statistical analysis system (SAS).

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Analysis of Traditional and Fuzzy Quality Control Charts to Improve Short-Run Production in the Manufacturing Industry
...Show More Authors

Quality control charts are limited to controlling one characteristic of a production process, and it needs a large amount of data to determine control limits to control the process. Another limitation of the traditional control chart is that it doesn’t deal with the vague data environment. The fuzzy control charts work with the uncertainty that exists in the data. Also, the fuzzy control charts investigate the random variations found between the samples. In modern industries, productivity is often of different designs and a small volume that depends on the market need for demand (short-run production) implemented in the same type of machines to the production units. In such cases, it is difficult to determine the contr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 06 2020
Journal Name
Political Sciences Journal
The effect of the media in forming knowledge and political awareness
...Show More Authors

Abstract The dissemination of knowledge is no longer confined to schools and universities, not even books. For nearly two centuries, the media have become prominent in disseminating knowledge and culture, in its public and particularly political aspects. After the development of the media from newspapers and magazines to the visual media, their role has increased from the dissemination of abstract information and abstract knowledge towards the process of forming new knowledge through what it publishes and broadcasts from different programs such as drama, news and talk shows. The impact of the media has changed the overall community awareness. Half a century ago the media was not so powerful and widespread. The evolution of the 1990s made

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The aesthetic effect of vocal recitation in building the theatrical image
...Show More Authors

Between the duality of sound and image, the completeness of the actor’s personality at the director comes to announce the birth of the appropriate theatrical role for that character as the basic and inherent element of the artwork, within his working system in the pattern of vocal behavior as well as motor/signal behavior as he searches for aesthetic and skill proficiency at the same time.
This is done through the viewer’s relationship with the theatrical event, which the director considers as an area of active creative activity in relation to (the work of the actor) through vocal recitation and the signs it broadcasts in order to fulfill the requirements of the dramatic situation and what it requires of a visual vision drawn in t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Influence of the Different Carbon and Nitrogen Sources on the Production of Biodiesel by Oleaginous Fungi Aspergillus terreus, Aspergillus fumigatus
...Show More Authors

In the present study, the growth and total lipid contents of two oleaginous fungal isolates Aspergillus terreus, Aspergillus fumigatus were compared in different nitrogen and organic carbon sources.  Artificially the fungi were cultured on media consisting of various mono- or di- or polysaccharides and  peptone or yeast extract as elementary sources for carbon and nitrogen, respectively. Media containing sucrose /yeast extract or glucose/ yeast extract were the most effective for lipid production from fungal, during  two weeks  incubation period, the highest biomass of dry weight was (19.6 , 18.8) g / L , (25.8 , 30.5) g /L  and  lipid yield (1, 0.97 )g/L, (0.65, 0.65) g/ L for two isolates Aspergillus terreus

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Jan 24 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
THE EFFECT OF TERMITES EXTRACT ON INHIBITION OF GROWTH OF SOME PATHOGENIC BACTERIA AND SYNTHESIS OF BIOFILM
...Show More Authors

This study was aimed to extract the effective material from the dry nests of termites and detect its antibacterial activity against some pathogenic bacterial isolates and inhibit synthesis of its biofilm. Termites dry nests were collected and the effective material was extracted then the antibacterial activity was detected using the disc diffusion assay. Results were showed that the extract have antibacterial material from the Termites dry nests, this extract showed antibacterial activity against Gram positive bacteria (Staphylococcus aureus) at (21.5mm) and Gram negative bacteria ( Enterobacter sp. and Pseudomonas aeruginosa) at (26 mm and 20 mm) respectively by inhibiting their growth, as well as its effect on biofilm production o

... Show More
View Publication
Scopus (3)
Scopus Crossref
Publication Date
Sun Jun 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of LED Light on Depth of Cure and Microhardness of Three Types of Bulkfill Composite
...Show More Authors

Background: To evaluate the ISO depth of cure of bulkfill composites and depth of cure which determined by Vickers microhardness test. Materials and Methods: Bulkfill resin composite specimens (n=150) were prepared of three bulkfill composite materials (TetricEvo Ceram, Quixfil and SDR) and light cured by Flash max p3 for 3, 10, 20 seconds and by wood pecker for 10, 20 seconds respectively, a mold was filled with one of the three bulkfill composites and light cured. The specimens removed from the mold and scraped by plastic spatula and the remaining length (absolute length) was measured which represent the ISO depth of cure. After that the specimens were returned into the mold and a microhardness indentation device applied on the specimen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 18 2018
Journal Name
Https://www.iasj.net/iasj/article/170012#:~:text=al.qadisiya%20journal%20for%20the%20sciences%20of%20physical%20education
The Effect Of Using Two Strategies For Active Learning ( Jigsaw Strategy & Problems Solving) In Learning Some Balanced Beam's Skills In Artistic Gymnastics
...Show More Authors

The aim of this study to identify the effect of using two strategies for active learning ( Jigsaw Strategy & Problems Solving) in learning some balanced beam's skills in artistic gymnastics for women , as well as to identify the best of the three methods (jigsaw strategy , problems solving and the traditional method) in learning some skills balance beam , the research has used the experimental methodology, and the subject included the students of the college of Physical Education and Sports Sciences / University of Baghdad / third grade and by the lot was selected (10) students for each group of groups Search three and The statistical package for social sciences (SPSS) was used means, the standard deviation and the (T.test), the one way a n

... Show More
Preview PDF
Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of the Health Action Process Approach on Promoting the Health Behaviors of Male High School Students in Al-Rusafa District
...Show More Authors

Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Democratic systems in Europe Harmonic experience in governance
...Show More Authors

The systems of governance in Europe are characterized by ancient democratic systems that have developed and developed through a long history of political conflicts that have emerged from a social reality that feeds them and receives the resulting effects. This is an achievement that has been achieved after the sacrifices and great efforts in formulating models of good governance through which to realize the aspirations of their peoples. . The democratic system operates within a balanced mechanism of two competing parties to manage and direct the work of the government and the parliament. The parties that achieve the majority in the elections carry out the functions of the government supported by their parliamentary base belonging to one

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Initial experience in trans-radial percuteneous coronary intervention
...Show More Authors

Background: Transradial compared to classic transfemoral coronary intervention has been shown to have similar efficacy rates, while being more cost-effective and most importantly safer due to fewer access site complications. Furthermore, patient comfort is increased and outpatient treatment may be feasible..Objectives: To start trans-radial intervention program and the initial learning curve for fellows and the catheterization –laboratory nursing staff. To test how could it be applicable and comfortable for our patientsMethods: This prospective study was performed in Ibn-Albitar hospital for cardiac surgery over a period of 6 months from the 1st of August 2012 till the 1st of February 2013. Every patient referred for percutenuos corona

... Show More
View Publication Preview PDF