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 work concerned on nanocrystalline NiAl2O4 and ZnAl2O4 having spinel structure prepared by Sol–gel technique. The structural and characterization properties for the obtained samples were examined using different measurements such as X-ray diffraction (XRD), Fourier transform infrared spectroscopy (FTIR), finally, Field emission scanning electron microscope (FESEM).The Spinel-type for two prepared compound (NiAl2O4) and (ZnAl2O4) at different calcination temperature examined by XRD. Williamson-Hall Methods used to estimate crystallite size, Average distribution crystallite size of two compound were, 34.2 nm for NiAl2O4 and32.6 for ZnAl2O4, the increase in crystallite size affecting by increasing in calcination temperature for both comp
... Show MoreThe main problem established by a discovery of a thyroid nodule is to discriminate between a benign and malignant lesion. Differential diagnosis between follicular thyroid cancer (FTC) and benign follicular thyroid adenoma (FTA) is a great challenge for even an experienced pathologist and requires special effort. A developing number of some encouraging IHC markers for the differential diagnosis of thyroid lesions have emerged, including, Hector Battifora mesothelial (HBME-1) and galectin-3 (Gal-3). There was significant positive correlation between Galectin-3 and HBME-1 in follicular carcinoma and follicular variant of papillary carcinoma (r= 0.380, P= 0.041) and (r= 0.315, P=0.047) respectively. There was no significant correlation between
... Show MoreIn this study, experimental and numerical applied of heat distribution due to pulsed Nd: YAG laser surface melting. Experimental side was consists of laser parameters are, pulse duration1.3
Nano-crystalline iron oxide nanoparticles (magnetite) was synthesized by open vessel ageing process. The iron chloride solution was prepared by mixing deionized water and iron chloride tetrahydrate. The product was characterized by X-Ray, Surface area and pore volume by Brunauer-Emmet-Teller, Atomic Force Microscope (AFM) and Fourier Transform Infrared Spectroscopy(FTIR) . The results showed that the XRD in compatibility of the prepared iron oxide (magnetite) with the general structure of standard iron oxide, and in Fourier Transform Infrared Spectroscopy, it is strong crests in 586 bands, because of the expansion vibration manner related to the metal oxygen absorption band (Fe–O bonds in the crystals of iron ox
... Show MoreEprospective study undertaken between January 2007 and January 2011, 58 consecutive cases with compound tibial shaft fractures. All fractures were stabilized by external fixator device AO/ASIF type after failed the manipulation under anesthesia (MUA) to restore the osseous alignment. In 32 patients cancellous bone graft were used from the upper part of the tibia to enhance healing process, all these patients were followed for an average of 8–12 months. Our findings showed that stabilization of the fracture shaft tibia by external fixation with cancellous bone graft had significantly better result, than external fixation alone. We conclude that unilateral, uniplanar external fixation with early bone grafting from upper part of the tibia is
... Show MoreThe present study was conducted as atrial to treat secondary hydatidosis in white mice of species Mus musculus. (Balb/c strain), experimentally infected with secondary hydatid cysts of sheep origin. The immunization process was carried by using CF/PS antigen which consist hydatid cyst fluid (CF) antigen, and protoscolices (PS) antigen mixed together and by using two concentrations 7.5, 15 mg/ml. Then derivatives of Benzimidazole, Mebendazole (M) and drugs Albendazole (A) were used 10 and 40 μm/gm body weight respectively. The mixture of drugs was used one week after challenged dose. Criteria taken into consideration to define the activity of the immunization and chemotherapy in this study were reduction in the numeral of cysts, the coeffic
... Show MoreIsocratic high performance liquid chromatography on reversed phase a (150x 4.6 mm I.D), 5 ?m ?-Bondapak RP-8 column (with acidic mobile phase allow the separation of doxcycycline hydrochloride with low detection limit of 0.2 µg/ml detected by UV set at 226 nm. The method was validated for Doxycycline between 0.156- to 5 µg/ml. The concentration of doxycycline was assessed in two single dose randomized crossover studies with intervals of one week between two period. In sera of 20 adults healthy male volunteers with average age of (42 + 10) year, body weight 48-85 kg, body height of (160-185cm) after a single dose of doxycycline hydrochoride 100 mg in form of capsules were orally administrated for both formulations. The blood sa
... Show More