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The Relationship's Impact Between the External and Internal Auditor in Preventing the Administrative & Financial Corruption: Applied Research in Sample Entities
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    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakness of measures to curb and reduce the administrative and financial corruption, and the second weakness of the administration's awareness of the importance of this cooperation and coordination leads to the weakness of the measures to curb corruption .The researcher dealt with the research problem of the weakness in the relationship between external auditors and internal auditors and the weakness of the independence of the internal auditor in the public sector units and government departments, and inadequate legislation and auditing standards local to determine the nature of their relationship The research found a set of conclusions and recommendations, and the main conclusions was the agreement about the answers of the research sample from (auditors and internal auditors and general managers of public sector units and government departments) on the need for cooperation and coordination between the external auditor and internal auditor. The most important methods of cooperation and coordination is to hold joint meetings to the challenge the common goals and joint planning (the exchange control reporting between them. While the most prominent recommendations were issue a standard audit local specifies the modalities of cooperation and coordination received in the recommendations of the International Organization of Supreme Audit, Finance and Accounting (INTOSAI), which was agreed by the research sample as well as the need for professional organizations in Iraq represented by the Association Accountants and the Council of the profession of audit and account auditing of spreading the culture of cooperation and coordination between external auditor and internal auditor, as well as the addition of legal materials in the Companies Act (No. 21) and (22) for the year 1997 (amending) a clear definition of the nature of their relationship.

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
تصوير تصوير المرأة في الأمثال البغدادية
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     The research covered "the portrayal of women in the Baghdadi proverbs" in the introduction to the proverbs, their importance and the early ones who wrote them, and proverbs in the Arab societies, and was prepared to speak about the Baghdadi proverbs. Then he went on to mention a number of Baghdadi proverbs that talked about women and how to portray them, and the injustice that the society inflicted on them as a result of the look of contempt that is seen to them.

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
«Официальные обращения в русском и арабском языках»
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Введение

Международные контакты обусловили интерес к изучению основной формы общения – диалога. Форма диалога в каждом из контактирующих в процессе общения языков должна быть рассмотрена в разных аспектах – не только лингвистическом, но и социолингвистическом и этическом. Это объясняется тем, что в речевой коммуникации необходима как адекватность выражения мысли, так и соблюдение тради

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
القنوات الخلفية في السياسة الخارجية الامريكية
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القنوات الخلفية في السياسة الخارجية الامريكية

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Publication Date
Fri Mar 01 2019
Journal Name
مجلة الدراسات المستدامة
الجامعات العراقية ودورها في الثقافة الاسلامية
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يهدف البحث الى قياس مستوى الثقافة الاسلامية لدى الطالب الجامعي العراقي والكشف عن الفروق في المستوى الثقافي الاسلامي بين الذكور والاناث وتحدد البحث بعينة ممثلة 200طالب وطالبة من طالب الجامعات العراقية ( بغداد ، المستنصرية ) للعام الدراسي (2018-2017) ، واعتمد على المنهج الوصفي (اسلوب المسح ) لدراسة الموضوع ، وخرج البحث بعدة استنتاجات منها يعاني طالب الجامعات العراقية ( ذكور واناث ) من ضعف في مستوى الثقافة الاسلامية لد

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الاحكام الفقھیة للمولود في الاسبوع الاول
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Islam had come to urge for justice, to call for the freedom of the human and to
assert his dignity. Islamic education focused on the perfect growth of the
individual, presence of the human and his future as well. The Islam also attended in
education of the child raising him with respect all aspects of life. All of these things
had made the Islamic education as an extensive and balanced. There is no wonder
to consider Islam as the main source of legislation to attain its definitive aim which
is to establish a rational sober human worships God and educates the earth where
he settle down and make use of all its blessings due to God's legislation. (Shari 'a)
If Islam takes care of raising upbringing a child since his

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Publication Date
Mon Sep 15 2025
Journal Name
Journal Of Al-qadisiya In Arts And Educational Sciences
الرفض والاحتجاج في الأدب العبري الحديث
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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Perspective Cognitive Warm-up Voice
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      The aim of this research is to find out about the methods used by the teachers of the subjects (choir, voice training, singing groups) used to warm up in voice training. In the Department of Music of the Faculty of Fine Arts University of Baghdad. The limits of this research were for the academic year (2017-2018). Explanation in the theoretical framework of warm-up types The first part of the body warms the body in terms of relaxation, body moderation, head rotation, tongue exercises, mouth opening, facial mask movements, yawning.The second course will warm up the sound exercises warm up the sound through different ladders (diatonic and chromate), and ladder accordions.And the third topic warm up the impris

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Kıpçak Türkçesinde Sıfat- Fiiller
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Sıfat - Fiillere Osmanlıcada fer’i fiil adı verilmektedir. Sıfat - fiiller için çeşitli kaynaklarda, kılın adı (kılın sanı[1]), ortaç[2], sıfat - fiil (sıfat - eylem[3]), partisip[4], isim - fiil[5] gibi terimler kullanılmıştır.

Sıfat - fiiller, isim- fiiler gibi fiilden türerler. Aldıkları belli başlı ekler vardır. Bu eklere sıfat - fiil ekleri denir.sıfat - fiiller, cümlede bir sıfat gibi görev yaparlar. Sıfatlar gibi isimlerin önün gelirler ve onları nitelerler tıpkı bir sıfat gibi ismin hal eklerini alab

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
أسس المعيارية في التراث اللغوي العربي
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The Arabs took care of the Arabic language, collected it, and set standards governing it; This is for fear of melody, in order to preserve the language of the Noble Qur’an from distortion, after many of those who are not fluent in Arabic entered Islam; There were many reasons for setting linguistic standards, but although scholars set these standards, we see them often deviate from them, as well as the language’s departure from these restrictions that they set, because language cannot be restricted, as it is subject to the law of use.

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Publication Date
Mon Jan 14 2019
Journal Name
Arab Science Heritage Journal
الواقع التربوي والتعليمي في العصر الراشدي
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حظيت التربية والتعليم برعاية كبيرة في المجتمع العربي الاسلامي عامة والعصر الراشدي بشكل خاص ونزلت الايات القرأنية الكريمة التي تناولت مفردات العلم والتعليم ومنها قوله تعالى : " وانزل الله عليك الكتاب والحكمة وعلمك ما لم تكن

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