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The impact of electronic audit in raising of the independence and professional efficiency of the internal auditor
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The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most important findings of the research: -

1.E-Audit leads to the separation of audit work and the work of the committees assigned to the auditor within the units.

  1. 2. The first task of the auditor in all units is to examine the internal control system in units of the research sample, therefore, the presence of electronic information system sound for the activities of the units sample leads to the ease and efficiency of the examination of the internal control system and thus the discovery of errors less time, effort and cost.
    3. Leads to disallow electronic information system for people who are not licensed or authorized to enter and thus does not give the opportunity for manipulation of information and the results of the audit units in the research sample.

4. Leads checking mail checker to make more efficient and work experience in the field of computer data processing electronically and thus enable him to perform the procedures adopted by the sample units in the audit process

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Languages (jcl)
Türkçe'de –madan, -meden Ulaç Ekinin Yazılışı ve kullanılışı
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Araştırmamın adı: Türkçe'de –madan, -meden Ulaç Ekinin Yazılışı ve Kullanılışıdır.

      Ulaçlar, kişi ve zaman kavramı olmadan temel cümlenin yada yan cümlenin yüklemini niteleyen, cümlede genellikle zarf tümleci olarak görev yapan fiilimsilerdir. İkinci bir görevleri yardımcı fiillerle birlikte kullanılarak birleşik fiiller kurmak olan ulaçlar, cümlede bağlaç görevinde kullanılabilirler, ve birleşik cümleler kurabilirler. Bazı ulaç ekleri zarf, edat gibi kalıcı sözcük yapımında da kullanılırlar.

      Bu araştırmada Orhun Türkçesi'nde başlayıp Türkiye Türkçesine kadar uzanan tarihi dönemlere ait eserlerden –m

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
اصناف أصناف النساء اللواتي وردَ لعنُهُنّ في الحديث النبويّ الشريف
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Praise be to God, who is by His Power, righteous is done, and by His help to slaves who He likes, and God bless our Prophet Muhammad envoy mercy to the worlds, and upon his family and the good mates until Doomsday.After:

The fact that cursing is the far distance and expulsion from the mercy of God, curse has been proven by him - peace be upon him - for the many varieties in the Sunnah, with indication of a permit cursing the insurgents from the people of Qibla, either saying - peace be upon him -: (the believer never be as a curser  ...), what is meant by those who do not deserve damnation of those not cursed God and His Messenger, and for this we must remove words cursing from the Dictionary of our words following the examp

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Publication Date
Tue Mar 15 2022
Journal Name
Arab Science Heritage Journal
فاعليّةُ التعبير بالجناس الناقص في ديوان حازم القَرطاجنّي (ت 684هـ)
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This search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax, phonemic (partial) symmetry and semantic difference

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Publication Date
Tue Jul 01 2008
Journal Name
Journal Of Educational And Psychological Researches
دور التخطيط التربوي في مواجهة التحديات التي تواجه الاسرة العراقية
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تواجه المجتمعات مشكلات متعددة أجتماعية وأقتصادية وثقافية تنعكس على التعليم فتزيد من مشكلاته و خاصة  في عصر يتزايد فيه عدد السكان وبالمقابل يتزايد الطلب على التعليم ، لذلك يصبح التخطيط التربوي ضرورة ملحة للدول النامية أذ أن قطاع التربية والتعليم يعد من أهم قطاعات التنمية في تلك الدول ,ولكي تستطيع  التربية أن تسهم في قطاعات التنمية قي تلك الدول الشاملة يجب أن تتصف بالجودة في كل عناصرها ومكوناتها وان

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Publication Date
Sat Jan 01 2022
Journal Name
Psychological Science
أثر استراتيجية الياءات الخمس في تنمية مهارات تشكيل الاشغال المعدنية
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هدف البحث الحالي الى التعرف على اثر استراتيجية الياءات الخمس في التميه مهارة الاشغال المعدنية ، وتبلورت مشكلة البحث عن السؤال الاتي هل يوجد دور لاستراتيجية الياءات الخمس في تنمية مهارة الاشغال المعدنية لدى طلبة كلية التربية الاساسية ، عينة البحث شملت 60 طالب، اما الاستنتاجات التي توصل اليها البحث - تسهم استراتيجية في زيادة الدافعية نحو التعلم , لما توفره فيه من الجو التفاعلي الذي كسر الجمود مما انعكس ايجابياً

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Publication Date
Tue Apr 30 2024
Journal Name
مجلة ارض الشام
الملل الاكاديمي لدى طلبة المرحلة المتوسطة في ضوء بعض المتغيرات
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هدف البحث التعرف على الملل الأكاديمي لدى طلبة المرحلة المتوسطة، فضلا عن التعرف على الفروق في الملل الاكاديمي على وفق متغير الجنس ومتغير الصف الدراسي، استخدمت الباحثة المنهج الوصفي، تكونت عينة البحث من ( 200) طالباً وطالبة تم اختيارهم بطريقة عشوائية وبعد تطبيق مقياس الملل الاكاديمي (من اعداد الباحثة) على عينة البحث وباستخدام الوسائل الإحصائية المناسبة توصلت نتائج البحث الى ان: طلبة المرحلة المتوسطة تعاني من ال

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
Mada alfay fi taqrir lays kamithlih shay Sheikh Abrahim al kurde
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The message of the Kurdish tag tagged with(Mada alfay fi taqrir lays  kamithlih shay) one of his most prominent scientific messages in the door of faith, especially in the matter of the unification of the divine self and its distancing from all analogies and representations  and the importance of this message historically, due to its documentation of a stage in the development of Islamic speech thought, where the logical method was taken over the minds of the intellectuals of Islam, including the kurani, whether it is in understanding the quranic and modern meaning or as a way of convincing me towards the opponent.

The Kurd was able to use logical concepts to marginalize the difference between grammarians and interprete

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
الفكر الفكر التربوي في طروحات الامام جعفر الصادق (عليه السلام)
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Find spins educational thought in the arguments of Imam Jafar Sadiq ( peace be upon him ), which is a valid approach to every age and generation , a fact the Lord's suitable for all ages, and a natural extension of the message the sky . Here was a project of Imam Sadiq ( peace be upon him ) for the breeding of individuals and the Islamic nation in general, so it was launched search to explain features of this educational thought when Imam Jafar Sadiq ( peace be upon him )

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Publication Date
Sat Oct 27 2018
Journal Name
Journal Of Planner And Development
"(الامكانات التنموية واستثمارها في التنمية السياحية "منطقة الدراسة – (قضاء بلد
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Publication Date
Mon Jan 01 2024
Journal Name
بيت الحكمة
دور مجلس المنافسة في الحد من الممارسات التمييزية ضد العمالء
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