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" The Effect of the Auditor's Experience on the Quality of Internal Audit "
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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).

 

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Publication Date
Wed Jan 01 2020
Journal Name
Spe Asia Pacific Oil & Gas Conference And Exhibition
Effect of nanoparticles on the interfacial tension of CO2-oil system at high pressure and temperature: An experimental approach
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In the recent decade, injection of nanoparticles (NPs) into underground formation as liquid nanodispersions has been suggested as a smart alternative for conventional methods in tertiary oil recovery projects from mature oil reservoirs. Such reservoirs, however, are strong candidates for carbon geo-sequestration (CGS) projects, and the presence of nanoparticles (NPs) after nanofluid-flooding can add more complexity to carbon geo-storage projects. Despite studies investigating CO2 injection and nanofluid-flooding for EOR projects, no information was reported about the potential synergistic effects of CO2 and NPs on enhanced oil recovery (EOR) and CGS concerning the interfacial tension (γ) of CO2-oil system. This study thus extensively inves

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Publication Date
Fri Jun 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Kaolinite on the Mechanical Properties, Thermal Properties, Flammability and Water Absorption Percentage of Poly (Vinyl Chloride) Composite
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PVC/Kaolinite composites were prepared by the melt intercalation method. Mechanical properties, thermal properties, flammability and water absorption percentage of prepared samples were tested. Mechanical characteristic such as tensile strength, elongation at break; hardness and impact strength (charpy type) were measured for all samples. It was found that the tensile strength and elongation at break of PVC composites decreased with increasing kaolinite loading. Also, the hardness of the composites increases with increase in filler content .The impact strength of the composites at the beginning increases at lower kaolinite loadings is due to the lack of kaolin adhesion to the matrix. However, at higher kaolin loadings. This severe agglom

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Publication Date
Wed Oct 20 2021
Journal Name
Journal Of Engineering Research
Effect of several patterns of floating stone columns on the bearing capacity and porewater pressure in saturated soft soil
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One of the common geotechnical problems is the construction on soft soil and the improvement of its geotechnical properties to meet the design requirements. A stone column is one of the well-known techniques used to improve the geotechnical properties of soft soils. Sometimes thick layers of soft soil imposed the designer to use floating stone columns for improvement of such soil; in this case, the designer will be lost the end bearing of the stone column. In this study, the effects of several patterns of floating stone columns distribution under footing on the bearing capacity of soil and the distribution of excess porewater pressure are investigated. The soft soil used in this study has a very low undrained shear strength (cu) of

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Study the effect of thermal annealing on some physical properties of thin Cu2SiO3 films prepared by pulsed laser deposition
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The Cu2SiO3 composite has been prepared from the binary compounds (Cu2O, and SiO2) with high purity by solid state reaction. The Cu2SiO3 thin films were deposited at room temperature on glass and Si substrates with thickness 400 nm by pulsed laser deposition method. X-ray analysis showed that the powder of Cu2SiO3 has a polycrystalline structure with monoclinic phase and preferred orientation along (111) direction at 2θ around 38.670o which related to CuO phase. While as deposited and annealed Cu2SiO3 films have amorphous structure. The morphological study revealed that the grains have granular and elliptical shape, with average diameter of 163.63 nm. The electrical properties which represent Hall effect were investigated. Hall coeffici

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effect of carbon nanotube and Zn particles addition on the some mechanical properties and thermal conductivity of unsaturated polyester
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In this research work a composite material was prepared contains a matrix which is unsaturated polyester resin (UPE) reinforced with carbon nanotube the percentage weight (0.1, 0.2, 0.4.0.5) %, and Zn particle the percentage weight (0.1, 0.2,0.4,0.5)%.
All sample were prepared by hand lay-up, process the mechanical tests contains hardness test, wear rate test, and the coefficient of thermal conductivity. The results showed a significant improvement in the properties of overlapping, Article containing carbon nano-tubes and maicroparticles of zinc because of its articles of this characteristics of high quality properties led to an, an increase in the coefficient of the rmalconductivity, and increase the hardness values with increased pe

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Publication Date
Wed Jun 29 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
The impact of the internet of things on information institutions from the perspective of library employees
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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Next Generation Information Technology
Face detection and the effect of contrast and brightness
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We propose a system to detect human faces in color images type BMP by using two methods RGB and YCbCr to determine which is the best one to be used, also determine the effect of applying Low pass filter, Contrast and Brightness on the image. In face detection we try to find the forehead from the binary image by scanning of the image that starts in the middle of the image then precedes by finding the continuous white pixel after continuous black pixel and the maximum width of the white pixel by scanning left and right vertically(sampled w) if the new width is half the previous one the scanning stops.

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Scopus
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
The Effect of Services system in Architectural form developments
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Architecture forms theoretical summaries and multi systems that have the essence of change, and that what distinguishes Architecture from other sciences and their systems. Architecture means way of life via its expressional products and that appears through its systems. These systems are based on formative and technological properties in form, structure, services and materials as well as
their moral forms. All these are associated with techniques and facilities in order to establish integrated system.
Architectural creation does not come from void but it depends on a conception base to create a new condition for creative architectural product. The general problem of the research concentrated on limited theoretical and practica

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the effect of soil texture with limited saltiness concentration
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Found through the study of tissues Alnbarh and domestic focus where a direct impact on the development of the larvae mature into pupae and then to adults appeared to clay soils have a negative impact more than sandy soil at different concentrations salt where as it turns out that the percentage of evolution fly larvae worm Lhalzonnih of the ancient worldadult to have reached more than 80%

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Publication Date
Thu Apr 22 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Anti-Inflammatory Effect of Vitamin K in Aging
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        Vitamin K is a fundamental enzymatic co-factor implicated in the carboxylation of several vitamin K dependent proteins involved in the pathogenesis of certain age – related diseases. Inflammation is realized as an important factor in such diseases. Vitamin K is recognized to play an anti-inflammatory behavior that is distinct of its action as an enzymatic co- factor by suppressing many signaling pathways mainly the nuclear factor κB (NF-κB) signal transduction pathway. As well as to play a role as an antioxidant versus the generation of reactive oxidative species (ROS). The purpose of this review is to focus on the protective function of vitamin K as an anti-inflammatory agent

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