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.
In contemporary discourses the debate of most Western thinkers is about the efforts to clarify the normative foundations of democracy. And then, some political thinkers have adopted other models differ in terms of standards for traditional liberal democracy. Be the common goal of democracy will give the formation of a greater role than usual in political liberalism rather than limiting the participatory activity of citizens on the function to give permanent legitimacy to the exercise of state authority. The activity is to be permanently enshrined in the democratic public sphere and the issue must be understood as the source of all political decisions.
It is know that the spirit of the Arabic language is statement so it has great importance in the Arabic language and that the Quran, The book of Allah miraculous, and was a likeness crippling those who disagreed with and credence to those who believed in him, and that the holy messenger of Allah bless him and gave the conciseness of speech in its statement and eloquence. For this reason, The subject of this research "The statement" to study the most beautiful of orders and prohibitions (do and don't do) in the holy Qur'an and sunnah, Those which are the two major sources in the legislation
للإهتمام بظاهرة الألوان في الحضارات الإنسانية عامة ، جوانب متعددة ، فهي تتصل ، من ناحية ، بالجانب الفني إذ تدل على رهافة حس الناس وعلو أذواقهم ، وقابليتهم على تمييز الألوان في الطبيعة وتحديدها تحديدا دقيقا . كما انها تتصل
للإهتمام بظاهرة الألوان في الحضارات الإنسانية عامة ، جوانب متعددة ، فهي تتصل ، من ناحية ، بالجانب الفني إذ تدل على رهافة حس الناس وعلو أذواقهم ، وقابليتهم على تمييز الألوان في الطبيعة وتحديدها تحديدا دقيقا
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.
The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV
... Show MoreIt is necessary to use the means of recovery and other means that help to get rid of the effects of fatigue, as the game of badminton and the effectiveness of running 800 meters fall within the mixed system with the superiority of the anaerobic system by more than the air system, so requires the development of energy systems In proportion to the time of the match for badminton players and their travels and high performance and ability to tolerate the high level of lactic acid in the muscles and blood and increase the pain associated with the fatigue that occurs during the performance. In light of the physical and physiological processes of these actions N it should seek through training programs to develop your endurance and wind energy sys
... Show Moreجاء التقويم ليكون مكملا للعمليات التعليمية يساعد على الوقوف على نتائجها وسبل النهوض بها والوقوف على المعوقات التي تقف امام مسيرتها وقد عنيت عمليات التقويم باهتمام كبير من قبل القائمين على العمليات التعليمية اذ عقدت العديد من المؤتمرات والندوات واجريت العديد من الدراسات عالميا ومحليا من اجل الوقوف على هذه العملية المهمة الداعمة للتعليم والنهوض بمستويات المتعلمين ، ومن بي
... Show Moreتواجه 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
... Show MoreThe university's lecturers are effective instrument in building the march of science and knowledge, they are establish the right path approach in scientific research which contributes to the formation and develop of the society, the verifying and acceptance of objectives, are not the only matter that dominated concerns of lecturers, there is something wait him, the remaining of his life and stability, that would raises anxiety ,anxiety what will coming years carry it, it is future anxiety, because the size of the problems and psychological stress, all the self possibilities are available to the university's lecturers, these are the importance of study to
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