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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
Wed May 01 2019
Journal Name
Thin Solid Films
Studies of annealing impact on the morphological, opto-dielectric and mechanical behaviors of molybdenum-doped CrN coatings
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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the rebound effect and interactive between fiscal and monetary policy on the General economic equilibrium (IS-LM)
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      Will address this research interaction and coordination between fiscal and monetary policies and the impact of this interaction and coordination on economic stability and growth، and how the financial implications of monetary policy may stimulate action monetary policy and treatment side effects and the nature of responsiveness and bounce between procedures both two policies and their impact on the balance of overall economic and explained in the folds of searchjustifications coordination and the extent necessary in order to address the imbalances in economic activity through twinning actions of monetary and fiscal، has embodied this coordination and interaction between policies and their impact m

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Publication Date
Tue Aug 24 2021
Journal Name
Agronomy
Impact of Nitrogen Rate in Conventional and Organic Production Systems on Yield and Bread Baking Quality of Soft Red Winter Wheat
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Soft red winter wheat (SRW) is characterized by high yield and relatively low protein content. In Kentucky, there is growing demand from local artisan bread bakers for regionally produced flour, requiring production of grain with increased protein content and/or strength. The objective of this two-year field experiment was to evaluate the effect of nitrogen (N) management on five cultivars of winter wheat on yield and bread baking quality traits of modern and landrace SRW cultivars (Triticum aestivum L.). All five cultivars were evaluated using two N application rates in conventional and organic production systems. All traits measured were significantly affected by the agricultural production system and N rate, although plant height

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Publication Date
Thu Oct 07 2021
Journal Name
College Of Islamic Sciences
Major sins (adultery, sodomy) and their impact on societal groups and their treatment from the point of view of Islamic law
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Abstract:

This research sheds light on the major sins (fornication and sodomy) as two crimes that are prohibited by the divine laws, including its conclusion by the Islamic Sharia. Major sins so that life and the universe are organized, and the individual lives a life of chastity and purity free of filth and filth. The Islamic message included a set of preventive measures and remedial methods that, if the ummah were to apply them, they would live a decent life full of noble goals.

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Diversity of Management Practices of Human Resources and their Impact on Entrepreneurship in Universities: A Field Study in Public Jordanian Universities
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The purpose of this study is to examine the effect of human resource diversity management practices on achieving entrepreneurship in Jordanian public universities. To achieve the aims of the study, a well-designed questionnaire was used for collecting data. The population of the study was (7433) faculty members (including different ranks such as professors, associate professors, assistant professors and lecturers) in Jordanian public universities. The study sample was selected through the use of a random sample, the questionnaire is distributed to a sample (of 400 with the percentage of 5%) selected by using a random sampling (350) copies of the questionnaire were collected, reaching about (87.5%) out of the sum total of the dist

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Comparative between Intermediat Stage Art Education Curriculum in Iraq and Egypt Base on the Contemporary Theory
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The current research aims to analyze the content and and make a comparison based on the theory of art education as an organized cognitive area D.B.A.E. The researcher started by making a comparison followed by analysing the content to design a philosophical framework for content. He used these steps as starting point to study the comparison and some elements of art education due to the modern theories at the third intermediate stage in both Iraq and Egypt in light of the art education trend as an organizing cognitive area.

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Publication Date
Mon Jul 29 2024
Journal Name
Earth And Environmental Science
Refinement of Internal-Combustion Engine Oil Properties Via Magnetic Flux
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To verify the influence of magnetic flux on the characteristics of SAE 10W-30 gasoline engine oil when the engine oil is exposed to different magnetic fluxes 0, 6, 9, and 13 Volt. The following oil characteristics were measured: viscosity at 40 and 100 °C, and total acid number (TAN) mg KOH/g. The research was carried out in a completely randomized design with three replications for each treatment under the 5% probability level to compare the means of the treatments. The results of the experiment showed that there were significant differences in the studied properties when the engine oil was exposed to the above magnetic fluxes and, inversely, especially the magnetic flux of 13 Volt, which led to a decrease in the viscosity of the oils at

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of internal control system over according misleading accounting information
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Abstract

The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.

The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting

The

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Frustrated total internal reflection of newton rings multiple beam interference
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Frustrated Total Internal Reflection FTIR phenomenon is manifested employing Newton‟s rings setup generated via a coherent light beam of a laser diode ( . All concentric bright and dark rings, except the central bright spot, were noticed to recede (disappear) when the incident angle exceeded the critical angle of 41o.
It was also shown that the current setup has proven its applicability for other tests and can give convenient results that conform with theory. Neither the concept nor the design is beyond what can be realized in an undergraduate laboratory. However, technical improvements in mounting the prism - lens may be advisable. As an extension of the experiments, the effect can be studied using hollow prism filled with liquids

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Publication Date
Mon Jul 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Refinement of Internal-Combustion Engine Oil Properties Via Magnetic Flux
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Abstract<p>To verify the influence of magnetic flux on the characteristics of SAE 10W-30 gasoline engine oil when the engine oil is exposed to different magnetic fluxes 0, 6, 9, and 13 Volt. The following oil characteristics were measured: viscosity at 40 and 100 °C, and total acid number (TAN) mg KOH/g. The research was carried out in a completely randomized design with three replications for each treatment under the 5% probability level to compare the means of the treatments. The results of the experiment showed that there were significant differences in the studied properties when the engine oil was exposed to the above magnetic fluxes and, inversely, especially the magnetic flux of 13 Volt,</p> ... Show More
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