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.
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This paper considers the maximum number of weekly cases and deaths caused by the COVID-19 pandemic in Iraq from its outbreak in February 2020 until the first of July 2022. Some probability distributions were fitted to the data. Maximum likelihood estimates were obtained and the goodness of fit tests were performed. Results revealed that the maximum weekly cases were best fitted by the Dagum distribution, which was accepted by three goodness of fit tests. The generalized Pareto distribution best fitted the maximum weekly deaths, which was also accepted by the goodness of fit tests. The statistical analysis was carried out using the Easy-Fit software and Microsoft Excel 2019.
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Coronavirus disease (COVID-19), which is caused by SARS-CoV-2, has been announced as a global pandemic by the World Health Organization (WHO), which results in the collapsing of the healthcare systems in several countries around the globe. Machine learning (ML) methods are one of the most utilized approaches in artificial intelligence (AI) to classify COVID-19 images. However, there are many machine-learning methods used to classify COVID-19. The question is: which machine learning method is best over multi-criteria evaluation? Therefore, this research presents benchmarking of COVID-19 machine learning methods, which is recognized as a multi-criteria decision-making (MCDM) problem. In the recent century, the trend of developing
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COVID-19 is a unique viral infectious illness that causes a variety of symptoms and health hazards, particularly to the respiratory system and has been declared a worldwide pandemic. The disease is characterized by a cytokine release in severe conditions. Interleukin-6 (IL-6), a proinflammatory cytokine, mediates an important immunomodulatory process. Also, vitamin D was identified to have a role in the innate immunity of individuals. Our study was designed to find the role of IL-6 and vitamin D in COVID-19 patients, as well as, to see whether there is a link between vitamin D deficiency and cytokine syndrome development. The study included 90 COVID-19 patients and 30 control people from Baghdad, Iraq. The age of the participants was non-s
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This study aimed to investigate the role of Big Data in forecasting corporate bankruptcy and that is through a field analysis in the Saudi business environment, to test that relationship. The study found: that Big Data is a recently used variable in the business context and has multiple accounting effects and benefits. Among the benefits is forecasting and disclosing corporate financial failures and bankruptcies, which is based on three main elements for reporting and disclosing that, these elements are the firms’ internal control system, the external auditing, and financial analysts' forecasts. The study recommends: Since the greatest risk of Big Data is the slow adaptation of accountants and auditors to these technologies, wh
... Show MoreThe beginning of COVID-19 in Wuhan, China in late December 2019 and its worldwide transmission has led the World Health Organization to formally address the pandemic. The pandemic has imposed influential impacts on different environmental, economic, social, health, and living aspects. Publishing in scholastic journals was not immune from these impacts.