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jeasiq-2506
The Possibility of Applying Agile Internal Auditing in the Iraqi Economic Units
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The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing in the Iraqi economic units and to achieve the goal of the research. The researchers made a checklist to test the research hypothesis, which states (there are no applications of lean internal auditing methods in the local environment). For (6) private banks listed in the Iraq Stock Exchange, which number (69) banks, after reviewing the periodic reports prepared by the Central Bank of Iraq.

The researchers concluded that the banks of the research sample applied to the graceful internal audit in the Iraqi economic units is the Ashur Bank, as it obtained the highest arithmetic mean reached (2.55) and the highest relative importance as it amounted to (85.0%) and the second place the Iraqi Investment Bank got the arithmetic mean (2.48) and importance Relative (82.7%). In third place, the Khaleej Commercial Bank got an arithmetic mean (2.39) and relative importance (79.7%). In fourth place, the Trans-Iraq Bank got an arithmetic mean (2.28) and relative importance (76%). In fifth place, the Iraqi Islamic Bank got on the arithmetic mean (2.24) and relative importance (74.7%).

 

Paper type: Research Paper

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Publication Date
Sat Jun 01 2024
Journal Name
Case Studies In Chemical And Environmental Engineering
Optimization of photocatalytic process with SnO2 catalyst for COD reduction from petroleum refinery wastewater using a slurry bubble photoreactor
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Publication Date
Fri Jul 12 2024
Journal Name
Biomass Conversion And Biorefinery
Chitosan-triphosphate/food grade algae/montmorillonite clay for adsorptive removal of methyl violet 2B dye removal: Behnken design optimization
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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Spectroscopic and Biological Studies of Some Metal Complexes with 2,3,5,6- O,O,O,O-tetraacetic acid Lascorbic acid
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The reaction of L-ascorbic acid with the chloroacetic acid in presence of potassium hydroxide has been investigated.             The new product L (2,3,5,6-O,O,O,O-tetraacetic acid L-ascorbic acid) was isolated and characterized by elemental analysis(C.H),  1H, 13C-NMR. Mass spectrum and Fourier transform infrared (FT-IR). The reaction of the ligand (L) (where L = H4L), M+2 = (Co, Ni, Cu, Cd, Pb, Hg, Ca, Mg) has been investigated and was isolated and characterized by FT-IR, UV- visible, conductivity, Atomic absorption and molar ratio (Cd, Co) complexes.  Spectroscopic evidence showed that the binding of the M(II) ions are throughy the O-1 Lacton, O-2-OCH2COOH and O-6-O

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Measurements of radon, thoron and their progeny concentrations using twin cup dosimeter for indoor Al-Madaan city – Baghdad – Iraq
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In this study, the activity concentrations of indoor radon, thoron
and their progeny have been measured in air for 61 different
locations of Al-Maddan city using twin cup dosimeter. Furthermore,
some useful parameters concerning the health hazards have been
estimated; working level month (WLM), annual effective dose (Eff),
and excess lung cancer per million person per year (ELC).The results
show that the values of radon gas levels in the investigated districts
varied from 56.28 to 194.43Bq/m3with an overall average value
132.96Bq/m3, while 0.313 to 1.085 for WLM with an overall average
0.740, respectively. The value of Eff and ELC have been found to
vary from 1.420 to 4.918 mSv/y with an overall average valu

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Publication Date
Sun Oct 01 2023
Journal Name
Applied Sciences
Multiobjective Optimization of Stereolithography for Dental Bridge Based on a Simple Shape Model Using Taguchi and Response Surface Methods
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Stereolithography (SLA) has become an essential photocuring 3D printing process for producing parts of complex shapes from photosensitive resin exposed to UV light. The selection of the best printing parameters for good accuracy and surface quality can be further complicated by the geometric complexity of the models. This work introduces multiobjective optimization of SLA printing of 3D dental bridges based on simple CAD objects. The effect of the best combination of a low-cost resin 3D printer’s machine parameter settings, namely normal exposure time, bottom exposure time and bottom layers for less dimensional deviation and surface roughness, was studied. A multiobjective optimization method was utilized, combining the Taguchi me

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Influence of Distance and Argon Flow rate on Pseudomonas aeruginosa Bacteria Exposed to Non thermal Plasma at Atmospheric Pressure
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     In this research, a type of gram negative bacteria was exposed to non-thermal plasma at a distance of (2 and 3 cm) from the plasma flow nozzle, with the use of an alternating power supply (5KHz), where exposure was made at two different voltages (4.9 and 8 kV). A negative gram of Pseudomonas aeruginosa bacteria was isolated and exposed to non-thermal plasma at different flow rates of argon gas whose value ranged from (1-5) liters/minute. The results showed that bacterial killing rate is directly proportional to distance while exposing the samples to non-thermal plasma, and the best factors by which a complete killing rate was obtained were at a distance of 2 cm with a voltage of 8 kV and a gas flow rate of 5 liters/min,

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Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Preparation and Physical Properties of Doped CdBa 2-x Sr x Ca 2 Cu 3 O 8+δ Compound
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Water Process Engineering
Removal kinetics of organic carbon from palm oil mill effluent by native duckweeds and its potential as a biofertilizer
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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Preparation and characterization of biomass-alumina composite as adsorbent for safranine-o dye from aqueous solution at different temperatures
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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
CDD Study of Charge Density Distributions and Elastic Electron Scattering Cross Sections for some Stable Nuclei: Charge Density Distributions
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