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The Role of Moral Intelligence of Internal Auditors in Support of the Performance of Internal Audit Process - Study for Opinions of a Sample of Internal Auditors in Iraq
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Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions in support  the performance of the internal audit process ?

The research has reached to the list of results, The most important that there is a role of moral intelligence of internal auditors in support of the performance of the internal audit process through the promotion of internal auditors to respect their obligation to the laws and instill confidence in dealing with others treat them friendly and respectful on the justice basis away from the bias in different positions.

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Foreign Investment in Oil Sector in Iraq after 2003
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Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investm

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Publication Date
Wed Dec 15 2021
Journal Name
Annals Of R.s.c.b.
IMPACT OF A SOCIAL SUPPORT FOR PREGNANT WOMEN UPON THEIR PREGNANCY OUTCOMES AT MATERNITY HOSPITALS IN BAGHDAD CITY
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Objective: To assess the impact of a social support for pregnant women upon their pregnancy outcome Methodology: A descriptive purposive study was used to assess the impact of a social support on their pregnancy outcomes. The study was conducted from (22 \ September \ 2020 to 15 \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labor wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the positive pregnancy outcome

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of operational risks in electronic banking In the light of the principles of Basel (II): An Empirical Study in some Iraqi banks
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Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application.  Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,

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Publication Date
Tue Jan 09 2024
Journal Name
Wasit Journal Of Sports Sciences
A Comparative Analytical Study of Some Biomechanical Variables and Their Relationship to The Accuracy of The Performance of The Shooting Skill of Jumping High in The Weak and Strong Foot the Players for Youth Handball
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The research aims to identify the most important variables affecting shooting from jumping high and compare them for the two foot the weak and strong, where the researchers adopted the descriptive method, and the sample was chosen by the intentional method, which consists of (4) players from the Iraqi Sports Army Club, where these variables were studied and their impact on The accuracy of aiming at the two men, and the researchers concluded that most of the players have more accuracy in aiming at the strong leg than at the weak leg, which leads to the loss of many real opportunities during the match because of the players changing the situation or wasting the available opportunity when the position of correction is an opportunity for the w

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between oil revenues and financial sustainability in the Iraq analysis for the period (1990-2013)
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This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and ne

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Outcomes of War: A Study of the Character After the Crisis of War
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World War II has brought suffering for all people; it has led people to have a nostalgic feeling. The war has many faces all of them are ugly, like death, separation, loneliness, violence, crime, betrayal, and disconnection and many other meanings. Michael Ondaatje in his novel The English Patient (1992) portrays a picture of the effect of World War II on four different characters; Hana a Canadian nurse, The English patient who is Hungarian, Caravaggio a Canadian-Italitan thief, and Kip an Indian sapper. They live together in one house, share their secrets and memories about World War II. Ondaatje brings them together to reveal their secrets and to heal their wounds of the war experience.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The War Importance of Basra in the Islamic Conquests in the Rightly Guided Caliphs Period
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There are many reasons made Basra a good defense, first of all was the
establishment of the famous Arab tribes, like Bakir bn. Wail and Tamim. Besides there were
A lot the armed forces. In addition to that the strategic place of Basra. All these reasons
played a good part when the war broke out.
The Arabic tribes played a good part in the war to engaged Persians, and prevent
them from sending any helps to their armies against the Kufain who were fighting Persians in
the North of Iraq. While the Basrain army aiming to Conquer the south of Iraq.
Basra become the first strategic place for the Islamic movement of the conquers.
Latter on Kufa and Bahrain were the second and third.
The Muslims guranted the pupils of

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Reading in the Scenery of the performance and its developments
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The importance of this research in studying the actor life existence on the stage through the performance art;where as all the literary theatrical dimensions didn't ignore the importance of the actor's performance.
So, it is shed a light on the nature of the scenery in the actor's performance and what its representations in the temporary directions ……..
The research set off from the imitation as a human instinct to the performance of the actor in post-modernity theater; so the researcher found that there is a question must be answered which is :Is the actor live a regression state in his theatrical performance ,or that the performance of the actor connect with collective conscience of human being which is repeated in certain

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Publication Date
Thu Sep 06 2018
Journal Name
Al-khwarizmi Engineering Journal
Performance Augmenting of a Vertical Axis Wind Turbine using Adaptable Convergent Ducting System
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Developments are carried out to enhance the performance of vertical axis wind turbines (VAWT). This paper studies the performance of the ducted wind turbine with convergent duct (DAWT). Basically, the duct technique is utilized to provide the desired wind velocity facing the turbine. Methodology was developed to estimate the decisive performance parameter and to present the effect of the convergent duct with different inlet angles. The ducted wind turbine was analyzed and simulated using MATLAB software and numerically using ANSYS-Fluent 17.2. Result of both approaches were presented and showed good closeness for the two cases of covering angles 12  and 20 respectively. Results also showed that the convergent duct with an inlet angl

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
The study of variations in lipid profile and GLP-1 enzyme levels of obese in sample of Iraqi population
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The present study conducted on 120 males obese and 50 healthy males, their age
ranged from 20-50 years. The patients were divided into 3 groups based on Body
Mass Index (BMI) and Central Obesity (CO.); it has noticed that there is a
significant relation between both indexes. Effect of the obesity on the lipid profile
was investigated, the results showed that there is an elevated in TG, TC, LDL-C,
VLDL-C and lowered in HDL-C for all three obesity groups compare with control
group. Also, Significant differences (P≤0.05) revealed in TG, TC, LDL-C and
VLDL-C among three obesity groups and the greatest differences recorded in group
III obesity (279.52±1.10, 261.02±1.13, 169.32±1.81, and 55.08±1.33 mg/dl
respec

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