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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
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج الأدبي في كتاب "أدب الكتاب" للصولي (ت335هـ) دراسة منهجية
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It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .

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Publication Date
Tue Jul 02 2024
Journal Name
مجلة الأستاذ للعلوم الإنسانية والإجتماعية
بنية الزمن في رواية ( ما بعد الجحيم ) للدكتور حسين سرمك حسن .
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يعد الزمان عنصراً جمالياً مساهماً له القدرة على خلق المعنى والدلالة ، ومشاركاً في الاستراتيجية الحكائية إذ ينتقل من مجرد عنصر حكائي إلى محرض للمتلقي فهو زمان الإنسان الداخلي .

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Publication Date
Thu Jan 02 2020
Journal Name
Arab Science Heritage Journal
الكراهية الإسلام للتصوير ومدى تأثيرها على الرسوم المائية في العصر الأموي
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Abstract:
The research dealt with the study of animal drawings in the fresco, during the Umayyad period, especially in Qusayr Amra and Qasr al-Hayr al-Gharbi. Many imagesto different animals and birds were found and used in various subjects, most notably the hunting and predation scenes.

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
الألفاظُ المُعَرَّبة في فتح الباري بشرح صحيح البخاري لإبن حجر العسقلاني
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This research deals with a range of vocabulary, non-Arab, which
appeared in a book Fath al-Baari by Ibn Hajar al-Askalani, so we display this
vocabulary and matrix is scholarly tuned in, interpretation and statement of
origin, and then matrix is what I'm stone in the view of the scientists and was
for Ibn Hajar outstanding efforts in the follow-up statements The scientists
documented a valuable book and it is fath Al-Bari important source of
vocabulary Aloagamip the complexity and multiplicity of views.

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج القرآني في تربية الأبناء بالحوار ( دراسة تفسيرية ـــ موضوعية )
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Quran orders and commandments and principles, has avenged children, their status and dearest, and saved their lives, which reached ill before Islam, and filled the hearts of the fathers and mothers for their love, but to make them embellish life.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
LA LITTÉRATURE RÉDUCTIBLE Analyse critique de l’exploitation du texte littéraire dans Le « Mauger Bleu »
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RÉSUMÉ                                                    

            LeMauger Bleu est une méthode emblématique de l’enseignement traditionnel, qui présente une littérature française riche et patrimoniale, et dont l’objectif est de faciliter l’accès au texte par le vocabulaire et la grammaire et d’étendre la culture générale et littéraire de l’apprenant. La démarche (traditionnelle) est toujours la même : le texte, le vocabulaire et la grammaire, la traduct

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Publication Date
Tue Jul 02 2024
Journal Name
مجلة الأستاذ للعلوم الإنسانية والإجتماعية
بنية الزمن في رواية ( ما بعد الجحيم ) للدكتور حسين سرمك حسن
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يعد الزمان عنصراً جمالياً مساهماً له القدرة على خلق المعنى والدلالة ، ومشاركاً في الاستراتيجية الحكائية إذ ينتقل من مجرد عنصر حكائي إلى محرض للمتلقي فهو زمان الإنسان الداخلي .

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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
تأثير الإشارات في استرجاع معلومات نص أدبي لدى طلبة كلية الهندسة
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أهمية البحث والحاجة إليه :

      يعد نسيان المثيرات المعلوماتية التي يتعلمها أو يطلع عليها الفرد في حياته من المشكلات التي يعاني منها الأفراد في جميع مناحي الحياة وليس في مجال الدراسة الأكاديمية فحسب. وبالتالي فان هناك حاجة ملحة ومهمة لابتداع طرائق ووسائل وإمكانيات يمكن عن طريقها التقليل من نسيان المثيرات المعلوماتية المختلفة التي يتعلمها الفرد في حياته اليومية.

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Improved Firefly Algorithm with Variable Neighborhood Search for Data Clustering
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Among the metaheuristic algorithms, population-based algorithms are an explorative search algorithm superior to the local search algorithm in terms of exploring the search space to find globally optimal solutions. However, the primary downside of such algorithms is their low exploitative capability, which prevents the expansion of the search space neighborhood for more optimal solutions. The firefly algorithm (FA) is a population-based algorithm that has been widely used in clustering problems. However, FA is limited in terms of its premature convergence when no neighborhood search strategies are employed to improve the quality of clustering solutions in the neighborhood region and exploring the global regions in the search space. On the

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern

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