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Integration of internal audit and external audit and its impact on combating money laundering
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Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.

The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods were used to collect and analyze the data. The study concluded that the level of cooperative relationship and communication between the internal auditor and the external auditor in combating money laundering operations was not as required and as required by international auditing standards. The study came out with a set of recommendations, the most important of which was the necessity of ensuring cooperation and coordination between internal auditing and external auditing in combating money laundering

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Publication Date
Sat Aug 25 2018
Journal Name
Oriental Journal Of Chemistry
Estimation of preptin in serum of Thyroid Dysfunction Patients and its Relationship with other Parameters
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The research includes a clinical study of Preptin with other parameters. The normal value of preptin in hypothyroidism (2638.4±280.0) in female while (2960.4±256.6) in male, in hyperthyroidism (589.0±90.1) in male, while in female (993.2±103.9), diabetes (2465.6±282.4) in female, in male (2085.5±282.8), in diabetes & hypothyroidism (3314.3±177.3) in male,(3179.4±265.7) in female, but control group in female (427.8±60.4), in male (384.7±62.4) at age (20-45) years they were divided into five groups: group one (G1) consisted of 30 hypothyroidism. The two group (G2) consisted of 30 patients with hyperthyroidism. And three group (G3) consisted of 30 healthy group, four group (G4) consisted of 30 patient with diabetes, and five group (G

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of College of Nursing Affiliates’ Knowledge about Lung Cancer and its Relationship with Smoking
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Objective: To evaluate knowledge towards smoking and its relationship with lung cancer among members of
Baghdad Nursing College.
Methodology: The study comprised 100 affiliates from the College of Nursing/ University of Baghdad that
included students, teaching staff and employees. All data was collected through a structured questionnaire
prepared by the National Cancer Research Center which were answered during a scientific symposium
organized by the center on lung Cancer Awareness in March 2016.The data were analyzed by using the SPSS,
version 22
Results: The age of the respondents ranged from (19-64 years); 76% were females and only 4% were smokers.
The results showed that the mean score for the level of knowled

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Expectations of self-efficiency and its relation to life skills at teachers of secondary schools
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Research aims
1. Measuring expectations of self-efficiency at teachers of secondary schools.
2. Measuring biological skills at teachers of secondary schools.
3. There is no sole or gathering forecasting of forecasting expectations of self-efficiency , may forecasts about biological skills at teachers of secondary schools.
To fulfill aims of the research, the researcher managed measuring of expectations of self-efficiency according to point of view of Bandura for this concept in this research, arranging measure of biological skills according to view of global health, the researcher has made to investigate of truth , constant these two measurements, analyzing statistically their two paragraphs on a sample (460) teachers (males

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Social Safety Nets and its role in the protection of widows (Problems and advancement options) A field study in the Social Welfare Department for Women
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Current search problem manifested and widows who community harsh to bear hardships and pains، The goals of continuing the sustainability of life and take responsibility, and especially in light of the difficult circumstances in which Iraq is going through, and the displacement of murder and terrorism, which generated huge numbers of widows and orphans Because of the loss of a breadwinner and which became women and children are the most harm to the victim and as a result of wars and armed tendencies So this research is an important and vital topic opens our horizons important for overlapping roles of women widows and their impact on the achievement and status of Iraqi women and that as long as aptly characterized and their ability to end

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Difficulties Facing the Schools of Challenge and Resilience and their Relationship to Motivation towards School Work for Its Workers in Hebron Governorate
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The current study aims to examine the level of problems faced by university students in distance learning, in addition to identify the differences in these problems in terms of the availability of internet services, gender, college, GPA, interactions, academic cohort, and family economic status. The study sample consisted of (3172) students (57.3% females). The researchers developed a questionnaire with (32) items to measure distance learning problems in four areas: Psychological (9 items), academic (10 items), technological (7 items), and study environment (6 items). The responses are scored on a (5) point Likert Scale ranging from 1 (strongly disagree) to 5 (strongly agree). Means, standard deviations, and Multivariate Analysis of Vari

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Publication Date
Thu Dec 20 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ANTIMICROBIAL ACTIVITY OF EDIBLE FILM FROM WHEY PROTIEN ISOLATE INCORPORTED WITH GREEN TEA EXTRACT AND ITS USE IN CHEESE COATIN: ANTIMICROBIAL ACTIVITY OF EDIBLE FILM FROM WHEY PROTIEN ISOLATE INCORPORTED WITH GREEN TEA EXTRACT AND ITS USE IN CHEESE COATIN
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The aim of the current research is to study the effect of adding green tea to the edible film prepared from the whey protein isolate on the effectiveness of microorganisms and evaluating the of antimicrobial effectiveness of these films on Iraqi soft cheese packaging during the nine days of storage as an alternative to commercial packaging. At the beginning of the study, the minimum inhibitory concentration was measured by calculate the diameter of the zone of inhibition on growth of the bacteria and it's included the group of Gram negative bacteria (Escherichia coli, Salmonella spp, Pseudomonas Aeruginosa) and the group of Gram positive bacteria (Staphylococcus Aureus, Bacillus spp) and a yeast (Candida Albican). Where the diameter of t

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measurement of Government Debt Indicators and the most Its important Effects in Iraq for The period of 1990 – 2013
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Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments  ability to repay  the other hand.

      Due to this it inferred that the degree of indebtedness in Iraq  specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments  inability to repay the ma

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية تحليل بيانات النتائج المالية للعملاء: بحث تطبيقي عن التدقيق والمراجعة في سلطنة عمان
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The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

  &n

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Publication Date
Sun Jul 14 2024
Journal Name
مجلة دراسات وبحوث التربية الرياضية
Construction and Validation of a Cognitive Engagement Scale and Its Relationship with Ball Movement Sequence Performance in Rhythmic Gymnastics
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The research aims to: build and record a measure of cognitive participation among second-year female students at the College of Physical Education and Sports Sciences, University of Baghdad. The researchers used the descriptive approach in the survey style for the research sample. The sample was selected from female students and divided into: (10) female students for the survey sample, and (80) female students for the construction and codification sample. The data were statistically analyzed by the researchers using SPSS, the T-test for independent and correlated samples, Pearson's simple correlation coefficient, Cronbach's alpha, Chi-square, and Spearman-Brown. They were recruited for the samples. The study concluded that constr

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Physical Education
Body Image and Its Relationship With Self–Confidence In Female College of Physical Education and Sport Sciences Students
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سها علي حسين, هويدة إسماعيل إبراهيم, Journal of Physical Education, 2017 - Cited by 1

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