The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to ensure that the plan meets the instructions issued by the government, the Ministry of Health and the World Health Organization, and they performed some tasks remotely before the crisis took place. The most apparent tasks performed by the internal auditors when implementing the business continuity work we're carrying out the tasks using some technological audit devices and recent apps to overcome new working conditions. Other tasks were performed were to participate in the provision of emergency services outside the scope of their work at the request of executive departments and to make major modifications to the risk-based internal audit plan, aiming at evaluating new activities and covering aspects of risk during the COVID-19 crisis. To recover from the COVID-19 crisis and return to the business environment, the internal auditors involved in evaluating the commitment to implement the precautionary measures and recommend following-up alternative procedures for some departments to restore business after the negative impact of organizations resources.
This paper deals with social responsibility visible to the media and the role they play in spreading the culture of environmental protection, and make research on a sample of the University of Baghdad consisting students from 150 students, male and female were distributed questionnaire form on the sample to obtain the required information has been questionnaire included axes distributed questions achieve the objectives of the search, and after the form data were analyzed using statistical program spss results show that the visual media and its role in spreading the culture of environmental protection form averages arithmetic high, indicating a rise in the influence of th
... Show MoreDiyala Governorate has many unique and diverse geomorphological features that the region enjoys, which are among the attractions for natural tourism, as the natural environment is considered a maker of tourism. The importance of geomorphological aspects as components of natural tourism is due to their association with tourism and entertainment, as a result of the enjoyment of many geomorphological aspects of the beauty of its natural landscape on the one hand, and on the other hand, the association of these manifestations with different types of tourism activity. Any tourist area as it is the main factor for tourist attractions, such as the presence of the Hamrin hills, and sand dunes. Planning for the development of tourism activity in the
... Show MoreThe research presents the "theory of happiness according to Junaid al-Baghdadi" and the theory's most significant characteristics.
The reasons for happiness, include knowledge, love, and providence, and happiness itself is the return of man or spirit to the source from which it originated.
Childhood is characterized by ahigh privacy in the life of the child overall educational institutions in the world. Based on this specificity, modern education begins with a holistic vision of the child through all developmental aspects (moral, religious, emotional, social, linguistic, physical, health, and mental). This integration could be achieved through taking into consideration the needs and rights of children and developing curricula that consider these needs and capacities to provide opportunities for developing and supporting the developmental aspects of the child. The contemporary technological developments in the field of computer and the Internet have brought with it new forms, ideas, and problems for children in recent years
... Show MoreThe texts of the rulings in the Holy Qur'an and the Sunnah Honorable Prophethood , I mentioned a lot of words , Text and Apparent , The text is what Does not hold Hermeneutics , and the apparent is What holds Hermeneutics , The origin of the evidence of Shari'ah judgments is that they are based on their Its manifestations , unless there is evidence that indicates On Walrus from its Apparent , and this is the meaning of Hermeneutics
This study aimed to research the problematic of state and society according to Al-Farabi, or what he called "civil science" or "civil politics", including the subject of political and social philosophy
Al-kindy is the first Arabic and Islamic philosopher who emerged in the
Arab and Islamic Philosophy. Through his compositions and theses, he
revealed his views in various philosophical fields
This research shows the following points:
1-Features of the life of Imam Suyuti
2-First, the goals of public education: Educational Thought at the Imam Suyuti through Second, Third, special education goals: classification of science, Fourth, meaning he has the mind, Fifth: World Literature, VI: Literature learner
3-was informed of the Islamic Educational Thought Media, worked as science and teaching.
4-wrote in the human soul and away from the world and its desires, and how to deal with this self-way educational so based on a book of the year, and longer Mqamath of the most important books in the field of the human soul, edema tradition because he sees that the mind found in order to think about the verses
... Show MoreFound from the above as follows:
1 - The phenomenon in explaining the Alaalal Ashmouni included Alaalal deletion and Alaalal heart and Alaalal transport.
The issue of epistemology is one of the theological issues that were and still is a relentless pursuit of knowledge, knowing the true knowledge of certainty. Therefore, it formed a main focus because of its great importance expressing the deep desire of the human soul to explore the self and reality and answer all the questions that it may raise. Knowledge is the highest function. For man to exist.
Therefore, the establishment of epistemology was general in knowledge, a characteristic that was distinguished, as it is an ancient and renewed subject that is still being raised and raised, although there are many methods of treating it and sacred solutions to it. To finally prove its potentia
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