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.
بدأت الشركات تخطو خطوات متسارعة باستخدام أنظمة تكنولوجيا المعلومات في عملياتها المالية وباعتماد قليل على الورق والذي يتم الاحتفاظ بالنسخ الأصلية منه تعزيزا للإجراءات التي تمت معالجتها الكترونيا. إن ممارسة الشركات وبشكل متزايد الأسلوب الواقعي (Virtualization) في علاقاتها مع الموردين والمستهلكين والشركاء أدى للحاجة المتزايدة للثقة والتأكيد على مثل هذه العلاقات مما يولد ضغطا كبيرا ع
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The problem of non-Darcian-Bènard double diffusive magneto-Marangoni convection is considered in a horizontal infinite two layer system. The system consists of a two-component fluid layer placed above a porous layer, saturated with the same fluid with a constant heat sources/sink in both the layers, in the presence of a vertical magnetic field. The lower porous layer is bounded by rigid boundary, while the upper boundary of the fluid region is free with the presence of Marangoni effects. The system of ordinary differential equations obtained after normal mode analysis is solved in a closed form for the eigenvalue and the Thermal Marangoni Number (TMN) for two cases of Thermal Boundary Combinations (TBC); th
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Abstract
This research was conducted to test the hypothesis (There is no significant moderating effect for Dramaturgy on the relationship between impression management strategies and PTSD), (45) employees in Iraqi drilling company (Basra province) were selected as a sample. Findings showed that the percentage (0.91%) of the employees who are exposed to accidents as a result of work suffer from post traumatic stress disorder, which negatively affects their organizational behavior, thereby, reducing future performance, findings also showed that the employment of impression management strategies will assist management to address PTSD among employees wh
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Public private partnership PPP is a method to procure public projects in order to achieve additional value for money in terms of efficiency and quality of services. This thesis studies the concepts of PPP, advantages and disadvantages of PPP. In addition, current Iraq infrastructure projects situations and needs, as well as, some aspects relating to the Iraq’s construction market, legal and contract systems were discussed. A financial model was carried out and applied to a real-life case study project. Finally, a survey targeted researchers; public and private- sectors were applied.
Asset management involves efficient planning of economic and technical performance characteristics of infrastructure systems. Managing a sewer network requires various types of activities so the network can be able to achieve a certain level of performance. During the lifetime of the network various components will start to deteriorate leading to bad performance and can damage the infrastructure. The main objective of this research is to develop deterioration models to provide an assessment tool for determining the serviceability of the sewer networks in Baghdad city the Zeppelin line was selected as a case study, as well as to give top management authorities the appropriate decision making. Different modeling techniques
... Show MoreTopic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic
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In modern technology, the ownership of electronic data is the key to securing their privacy and identity from any trace or interference. Therefore, a new identity management system called Digital Identity Management, implemented throughout recent years, acts as a holder of the identity data to maintain the holder’s privacy and prevent identity theft. Therefore, an overwhelming number of users have two major problems, users who own data and third-party applications will handle it, and users who have no ownership of their data. Maintaining these identities will be a challenge these days. This paper proposes a system that solves the problem using blockchain technology for Digital Identity Management systems. Blockchain is a powerful techniqu
... Show MoreThe study presents the test results of Completely Decomposed Granite (CDG) soil tested under drained triaxial compression, direct shear and simple shear tests. Special attention was focused on the modification of the upper halve of conventional Direct Shear Test (DST) to behave as free
head in movement along with vertical strain control during shear stage by using Geotechnical Digital System (GDS). The results show that Free Direct Shear Test (FDST) has clear effect on the measured shear stress and vertical strain during the test. It has been found that shear strength
parameters measured from FDST were closer to those measured from simple shear and drained triaxial compression test. This study also provides an independent check on
Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol
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هدفت الدراسة التعرف على الضغوط النفسية والخوف من المستقبل لدى أمهات أطفال طيف التوحد، بلغت عينة الدراسة )60( ام لديهن طفل توحدي، تم استخدام المنهج الوصفي التحليلي وبعد تطبيق مقياسي الدراسة ومعالجة البيانات احصائيا توصلت الدراسة ان األمهات لديهن درجة عالية من الضغوط النفسية ودرجة عالية من الخوف حول مستقبل اطفالهن، وفي ضوء نتائج الدراسة خرجت الباحثة ببعض التوصيات والمقترحات.