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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
Tue Jun 30 2020
Journal Name
Journal Of Planner And Development
Real estate acquisition barrier and its impact on urban development projects" Study Area: Infrastructure project in the capital Baghdad (North East Sewage Line project AL khansaa)
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The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

 

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology

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Publication Date
Wed Mar 01 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Value Chain Analysis as well as Programs and Performance Budget in Reducing Waste of Public Money(Applied Study)
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Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Integration Remote Sensing and GIS Techniques to Evaluate Land Use-Land Cover of Baghdad Region and Nearby Areas
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The study area of Baghdad region and nearby areas lies within the central part of the Mesopotamia plain. It covers about 5700 Km2. The remote sensing techniques are used in order to produce possible Land Use – Land Cover (LULC) map for Baghdad region and nearby areas depending on Landsat TM satellite image 2007. The classification procedure which was developed by USGS used and followed with field checking in 2010. Land Use-land cover digital map is created depending on maximum likelihood classifications (ML) of TM image using ERDAS 9.2.The LULC raster image is converted to vector structure, using Arc GIS 9.3 Program in order to create a digital LULC map. This study showed it is possible to produce a digital map of LULC and it can be co

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Integration The Cost Techniques with Balanced Scorecard for The Purposes of Measuring and Evaluating Performance
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The effective application of the method of measuring and evaluating performance according to the Balanced  Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.

The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non

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Publication Date
Sat Mar 18 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
External Morphological Study of Pieris rapae (Limmaeus, 1758), (Lepidoptera: Pieridae) Mid and North of Iraq.
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The work included study of external morphology of white cabbage butterfly Pieris rapae (Linnaeus, 1758). The study included the external morphological characters of different body regions in addition to the male and female genitalia. The studied morphological characters were supported by photos and illustrations. Specimens of the work were collected from north and middle of Iraq and dates and sites of collection were fixed. 

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Publication Date
Mon Oct 17 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Prevalence of anemia and its risk factors among supplemented and non-supplemented pregnant women in Sulaimani city Kurdistan-Iraq
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Background: Anemia is a serious global public health problem that particularly affects pregnant women.

Objectives: The objectives of the study were to find out the prevalence of anemia and its associated risk factors among supplemented and non-supplemented pregnant women.  

Cases and methods: Six hundred and forty-one blood samples were collected through simple random sampling from pregnant women and controls. The collected data from the participants included age, education, residence, and obstetrical related factors, and blood samples were taken for blood tests.

Results: One hundred and sixty-four (74.2%) and 73 (34.9%) of non-supplemented and supp

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Publication Date
Sat Jan 11 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The effectiveness of the use of yoga exercises and its impact on the reactions of the two Alvesologih nervous and respiratory systems in the correction of antenna pistol shooting accuracy
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Publication Date
Fri Nov 01 2013
Journal Name
Journal Of Engineering
Strengthening and Closing Cracks for Existing reinforced Concrete Girders Using External Post-Tensioning
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Publication Date
Sat Jan 11 2025
Journal Name
Magazine Aldhakwat Albedh
The impact of atheism on the individual and society, Iraq as a model
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Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The role of journalism in the fight against terrorism
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The media plays an important role in a number of functions performed by them. Press is one of those media which had and still have a clear role in addressing the various issues, topics, and events. Journalism is no longer as expressed by owners of the liberal theory – it seeks to raise the instincts – but it began to excite the minds of readers to meet their needs. At the same time, it does not neglect the search for the truth and work to deliver it to readers. Some have identified a set of tasks carried out by the press including the interest in public affairs, the needs of the community, work to provide happiness, what is beneficial and useful and combat the negative phenomenon and to address the deviations facing society. The comi

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