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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
Thu Jan 17 2019
Journal Name
Biochemichal And Cellular Archives
A FIRST RECORD OF EOBANIA VERMICULATA (O. F. MÜLLER, 1774), TERRESTRIAL SNAIL (GASTROPODA-HELICIDAE) FROM BAGHDAD, IRAQ
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: The terrestrial snail Eobania vermiculata (O. F. Müller, 1774) were collected from three station in Baghdad Al- Karkh, Iraq between the period from June 2016 to July 2017. Then we studied the life cycle from the egg to maturity. We studied and photographed the external morphology of it’s shell to identified the species. This species was recorded for the first time in Baghdad.

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Engineering Science And Technology
NUMERICAL SIMULATION OF SHEET PILES AS A SEEPAGE CUTTER OFF: AL-KIFIL REGULATOR AS A CASE STUDY
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Sheet piles are necessary with hydraulic structures as seepage cut-off to reduce the seepage. In this research, the computational work methodology was followed by building a numerical model using Geo-Studio program to check the efficiency of using concrete sheet piles as a cut-off or reducer for seepage with time if the sheet piles facing the drawdown technique. Al-Kifil regulator was chosen as a case study, an accurate model was built with a help of observed reading of the measuring devices, which was satisfactory and helped in checking the sheet piles efficiency. Through the study, three scenarios were adopted (with and without) drawdown technique, it was found that at the short time there's no effect of the drawdown technique on

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Publication Date
Fri Dec 01 2017
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW RECORD OF PROTOZOAN NYCTOTHERUS HARDWICKII (JANAKIDEVI, 1961) FROM ROUGH-TAILED GECKO CYRTOPODION SCABRUM IN BAGHDAD, IRAQ
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    The ciliate species isolated from midgut and hindgut of Rough-tailed gecko Cyrtopodion scabrum (Heyden, 1827), identified as Nyctotherus hardwickii was collected from many regions of Baghdad, Iraq. The current study deals with a description and comparison of the morphology and morphometric characters of this species for the first time in Iraq.

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Publication Date
Sun Jan 01 2012
Journal Name
Indian Journal Of Dermatology
Lactic acid as a new therapeutic peeling agent in the treatment of lifa disease (frictional dermal melanosis)
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Publication Date
Fri Dec 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Development of an ANN Model for RGB Color Classification using the Dataset Extracted from a Fabricated Colorimeter
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Codes of red, green, and blue data (RGB) extracted from a lab-fabricated colorimeter device were used to build a proposed classifier with the objective of classifying colors of objects based on defined categories of fundamental colors. Primary, secondary, and tertiary colors namely red, green, orange, yellow, pink, purple, blue, brown, grey, white, and black, were employed in machine learning (ML) by applying an artificial neural network (ANN) algorithm using Python. The classifier, which was based on the ANN algorithm, required a definition of the mentioned eleven colors in the form of RGB codes in order to acquire the capability of classification. The software's capacity to forecast the color of the code that belongs to an object under de

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Publication Date
Mon Mar 18 2019
Journal Name
Al-khwarizmi Engineering Journal
Best Level of Parameters for a Critical Buckling Load for Circular Thin- Walled Structure Subjected to Bending
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Circular thin walled structures have wide range of applications. This type of structure is generally exposed to different types of loads, but one of the most important types is a buckling. In this work, the phenomena of buckling was studied by using finite element analysis. The circular thin walled structure in this study is constructed from; cylindrical thin shell strengthen by longitudinal stringers, subjected to pure bending in one plane. In addition, Taguchi method was used to identify the optimum combination set of parameters for enhancement of the critical buckling load value, as well as to investigate the most effective parameter. The parameters that have been analyzed were; cylinder shell thickness, shape of stiffeners section an

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
New records of Naidid worms (Oligochaeta: Naididae) in Euphrates River: Haifa J. Jaweir|Elham O.S. Al- Janabi
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Naidid worms were sorted from 27 samples of aquatic macrophyta including ceratophyllum demersum , Potamogeton crispus and, Hydrilla verticellat with associated filamentous algae were collected from Euphrates River at Al-Mussayab city, 60 Km southwest Baghdad. The result of sorted worms revealed the presence of eight species of subfamily Naidinae, which are consider as new records for Iraq, including Stephensoniana trivandrana; Paranais frici, Ophidonais serpentine, Specaria josinae, Dero (Dero) evelinae , Dero (Aulophorus) indicus , Nais pseudobtusa and finally N. stolci. This investigation includes morphological descriptions for each species illustrated by identification criteria photos.

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
The technique of making Super - realism sculptures by Local alternative materials (Applied Study): إيهاب احمد عبد الرضا
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This research is studying technique sculptures super - realism, search through, how the method of work, and the search for the materials used in their manufacture, and this is the first study in the field of art and the field of academic study in the country.Research consists of an introduction, And four sections, The introduction containing information on: research problem, Importance of research, Goals of the research, Limits of research, research approach, and research tools.The first section contains a technical study sculptures super -realism in contemporary sculpture, while the second section includes a search for alternative materials available in the local markets, for making sculptures super - realism, the third section dedicate

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Kurdish experiment in the process of translation (1898-1991): ئةزمووني كوردي لة ثرؤسةي وةرطيَرِاندا (189 – 1991
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Translation as a human endeavor has occupied the attention of nations since it bridges the gab between cultures and helps in bringing out national integration. The translation of Kurdish literature started with personal efforts in which newspapers and magazines had played a vital role in supporting translation and paved the way for promoting the publication of Kurdish products.

      The bulk of the materials translated from Arabic exceeds that translated from other languages owing to the influence of religious and authoritarian factors.

The survey of the Kurdish journals was limited to the period 1898-1991 since it marked a radical and historic change represented by the birth of Kurdish journalis

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Publication Date
Mon Aug 19 2024
Journal Name
Scientific Reports
An in-vitro evaluation of residual dentin retained after using novel enzymatic-based chemomechanical caries removal agents
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To assess the biochemical, mechanical and structural characteristics of retained dentin after applying three novel bromelain‑contained chemomechanical caries removal (CMCR) formulations in comparison to the conventional excavation methods (hand and rotary) and a commercial papain‑contained gel (Brix 3000). Seventy‑two extracted permanent molars with natural occlusal carious lesions (score > 4 following the International Caries Detection and Assessment System (ICDAS‑II)) were randomly allocated into six groups (n = 12) according to the excavation methods: hand excavation, rotary excavation, Brix 3000, bromelain‑contained gel (F1), bromelain‑chloramine‑T (F2), and bromelain chlorhexidine gel (F3). The superficial and deepe

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