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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 Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF EXERCISE SPECIFIC TO USE DESIGNER (QUALITY RESPONSE) DEVICE TO DEVELOP THE SPEED AND ACCURACY OF THE RECEPTION AND PASSING SKILLS OF FOOTBALL PLAYERS IN AGES (14 YEARS)
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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Obesity and Socioeconomic Status on Adolescents' High School Students' Intelligence Quotient in Baghdad City
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Objective(s): To determine the effect of obesity and socioeconomic status upon adolescents' high school students' intelligence quotient in Baghdad City. Methodology: A descriptive design is carried throughout the study to determine the effect of obesity and socioeconomic status on adolescents' high schools students' intelligence quotient in Baghdad City for the period of January 7th 2017 to May 29th 2017. A non-probability, purposive sample, of (120) high school students, is selected. The sample is comprised of (12) students from 7th grade, (26) students from 8 th grade, (14) students from 9th grade, (3

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE EFFECT OF AGE ON DEVEOPMENT OF CONCEPT OF MIND
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Educational of the mind is a weapon to a different knowledges which
benefit in ife and developed the mind in many field and practice him in a
regular form in a right thinking and practice sense on exactly recognizing and
conception things which is senses and regulating the memory and providing
with benefit information which fit to minded of person,the present research
aimed at answering the following two questions:
1-Does the concept of mind differ with age?
2-Does the recognition on function of mind developed with development of
age?
The research population consisted of the children in the primary schools
of Baghdad/center,and the students of the Education for woman
college/Baghdad university for the age

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Using the Fear of Failure Motivation Teaching Technique on the Achievement of Students from the Department of the Holy Quran and Its Sciences at Khawlan Faculty of Education in Sana'a University: عبدالغني علي المقبلي
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Nowadays, university education stands in front of both students who feel they are weak and teachers who are addicted to using traditional and dependent teaching. This has led to have negative repercussions on the learner from different aspects, including the mental aspect and the academic achievement process. Therefore, the present research is concerned with finding a new teaching method that adopts the motivation by the fear of failure technique. Thus, the study aims to examine the effect of adopting this method on students’ academic achievement. To achieve this aim, an experimental method was used, and an achievement test was built for the curriculum material of level two students. The pretest test was applied on 17 male and female s

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Publication Date
Sun Jul 01 2018
Journal Name
International Journal Of Engineering & Technology
Influence of Percentage Replacement of Metakaolin on Different Concrete Types Exposed to Internal Sulphate Attack
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This research presents an experimental investigation on the influence of metakaolin replacement percentage upon some properties of different concrete types. Three types of concrete were adopted (self- compacted concrete, high performance concrete and reactive powder concrete) all of high sulphate (SO3) percentage from the fine aggregate weight, 0.75%. Three percentages of metakaolin replacement were selected to be studied (5, 7 and 10) %. Three types of concrete properties (compressive, flexural and splitting tensile strength) were adopted to achieve better understanding for the influence of adding metakaolin.. The output results indicated that the percentage of metakaolin had a different level of positive effect on the compressive strength

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The impact of the organization of markets, old and new in the holy city of Karbala
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Any city that has such a market and is organized, organized and established

Mini
And respect
Freedom of expression
Profile.
Conflict resolution and conflict resolution

Political
Which affected the growth of some markets
And religious th
The search for the return of economic and cultural activity and the emigration of some others
Cultural exchange and trade, which in turn
Al-Rifaie
We took the problem that we are experiencing
Menia, the holy city of Karbala in the market organization, has suffered from fierce attacks
Economic and heritage
e
As well as tourism and tourism, as it depends on the abundance of visitors, tourists and residents in terms of needs and motivation
Resource

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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
Property ownership and its implications for urban development The Case study (the development project of the Rashid camp for housing in Baghdad)
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        Of the importance of the concept of ownership of real estate as the basic basis from which various projects are launched in various economic, tourism, and urban areas .... The need to research the diagnosis of real estate reality went astray in the difficulties, which played a decisive role in the process of urban development.

 

 This leads us to the research problem of the difficulty of implementing urban development plans in many cases due to the absence of a clear methodology for organizing and modernizing the ownership of real estate and its coordination with the management of urban land and to achieve the objective

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Studying the effect of silica (SiO2) addition on the adhesive properties of polyvinyl alcohol
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The work concerned with studying the effect of (SiO2) addition as a
filler on the adhesive properties of (PVA). Samples were prepared as
sheets by using casting method. The mechanical properties showed
that increase in tensile strength from (34MPa) to (68MPa) when
(SiO2) added to (PVA). The adhesive strength showed that joint
properties depend upon specific adhesive characteristic of material
(PVA) and (SiO2\PVA)composites at different concentrations (1.5%,
2.5%, 3.5%, 4.5wt%), the cohesive strength of the adhesive material,
the joint design, and adherent type (Sponge Rubber(SR), Natural
leather (NL), Vulcanized Rubber(VR), and Cartoon). The results
proved the tensile strength increased with (SiO2) ratio, so

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Publication Date
Fri Mar 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of Asphaltenes Removal on the Kinetics of Iraqi Reduced Crude Oil Hydrotreating
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