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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An agricultural waste (walnut shell) was undertaken to remove Cu(II) from aqueous solutions in batch and continuous fluidized bed processes. Walnut shell was found to be effective in batch reaching 75.55% at 20 and 200 rpm, when pH of the solution adjusted to 7. The equilibrium was achieved after 6 h of contacting time. The maximum uptake was 11.94mg/g. The isotherm models indicated that the highest determination coefficient belongs to Langmuir model. Cu (II) uptake process in kinetic rate model followed the pseudo-second-order with determination coefficient of 0.9972. More than 95% of the Cu(II) were adsorbed on the walnut shells within 6 h at optimum agitation speed of 800 rpm. The main functional groups responsible for biosorption of
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ZnO nanostructures were synthesized by hydrothermal method at different temperatures and growth times. The effect of increasing the temperature on structural and optical properties of ZnO were analyzed and discussed. The prepared ZnO nanostructures were characterized by X-ray diffraction (XRD), UV–Vis. absorption spectroscopy (UV–Vis.), Photoluminescence (PL), and scanning electron microscopy (SEM). In this work, hexagonal crystal structure prepared ZnO nanostructures was observed using X-ray diffraction (XRD) and the average crystallite size equal 14.7 and 23.8 nm for samples synthesized at growth time 7 and 8 hours respectively. A nanotubes-shaped surface morphology was found using scanning electron microscopy (SEM). The optic
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The present work involved preparation of new substituted and unsubstituted and poly imides (1-17) using reaction of acryloyl chloride with different amides (aliphatic ,aromatic) in the presence of a suitable solvent and amount tri ethyl amine (Et3N) with heating – the structure confirmation of all polymers were proved using FT-IR,1H-NMR,C13NMR and UV spectroscopy ,thermal analysis (TG) for some polymers confirmed their thermal stabilities . Other physical properties including softening and melting points, PH and solubility of the polymers were also measured
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The spectroscopic properties, potential energy curve, dipole moments, total charge density, Electrostatic potential as well as the thermodynamic properties of selenium diatomic halides have been studied using code Mopac.7.21 and hyperchem, semi-empirical molecular orbital of MNDO-method (modified neglected of differential overlap) of parameterization PM3 involving quantum mechanical semi-empirical Hamiltonian. The relevant molecular parameters like interatomic distance, bond angle, dihedral angle and net charge were also calculated.
تعد مراجعة النظير واحدة من الأســاليب الحديثة فــي مجال الرقابة والتدقيق ونشــأة كأداة لقياس مــدى فاعليــة الرقابــة علــى الجــودة هو لبنة أساسية في إدارة الجودة الشاملة ووسيلة لتحســين أدوات الرقابــة المعمول بها، وللتحقق من مدى الانسجام بين المعايير الدولية للأجهزة العليا للرقابة المالية والمحاسبة والاجراءات المعمول بها من قبل الاجهزة العليا للرقابة وعليه فأن مراجعة النظير أداة تستخدم ف
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Specific microorganisms can produce bacterial nanocellulose (BNC), with acetic acid bacteria (AAB) being the most active producer. The family Acetobacteraceae includes the obligate aerobic, motile acetic acid bacteria. The BNC has attracted a lot of interest across a wide range of industries, including pharmaceuticals, due to its flexible characteristics, properties, and advantages. The present study was conducted to purify and characterize BNC produced from AAB isolated from apple vinegar. Bacterial nanocellulose was synthesized using a natural date palm liquid medium at pH 6 at 30°C for 8–10 days. The bacterial cellulose produced was then purified using a technique involving 0.1 M sodium hydroxide. To ascertain the surface mor
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The presence of heavy metals in the environment is major concern due to their toxicity. In the present study a strong acid cation exchange resin, Amberlite IR 120 was used for the removal of lead, zinc and copper from simulated wastewater. The optimum conditions were determined in a batch system of concentration 100 mg/L, pH range between 1 and 8, contact time between 5 and 120 minutes, and amount of adsorbent was from 0.05 to 0.45 g/100 ml. A constant stirring speed, 180 rpm, was chosen during all of the experiments. The optimum conditions were found to be pH of 4 for copper and lead and pH 6 for zinc, contact time of 60 min and 0.35 g of adsorbent. Three different temperatures (25, 40 and 60°C) were selected to investigate the effect
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The present study was conducted to estimate the antimicrobial activity and the potential biological control of the killer toxin produced by
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