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The role of external audit in banking risk management: A typical framework for control testing and banking risk assessment
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Banks face many of the various risks: which are of dangerous phenomena that cause the state achieved a waste of money and a threat to future development plans to be applied to reach the goals set by: prompting banks and departments to find appropriate solutions and fast: and it was within these solutions rely on Banking risk management and effective role in defining and identifying: measuring and monitoring risk and trying to control and take risks is expected to occur in order to encircle and make it in within acceptable limits: and try to avoid them in the future to reduce the losses that are likely to be exposed to the bank: and it began to emerge and dominate a lot of legislation that seeks to structure the year risk management and the development of specific frameworks for risk all kinds: scope and develop appropriate solutions to control it and reduced to the minimum: and under the supervision of senior management that works to provide all disciplines qualified scientifically and practically: and that the success of risk management depends on the extent of his commitment to legislation and frameworks specific and clear objectives and the extent of early preparedness to reduce risks: as well as the case of the external auditor through audit procedures and according to the method of risk in accordance with the decisions of the Basel (||): and that the research problem is the limited use of indicators to measure bank risk by external auditors when performing audit procedures in the banking sector: and the research aims in general to emphasize the importance and the role of the external auditor to protect the banks from the banking risks: continuity and highlight the legislation and the recommendations of the Basel Committee (||) in the development of standards and uniform rules to adjust the performance of the banking business: and the importance of research showing through the process of consistency and application of international standards and modern concepts of the decisions of the Commission international Basel with current applications in local banks in the management of banking risks: as well as the contribution of research in Motion program of testing and scrutiny on risk management in the banking sector in the light of international standards and recommendations of the Basel (||) and domestic legislation. And was based on research on the basic premise that the adoption of the external auditor on the international auditing standards and recommendations of the Basel (||) leads to increase the effectiveness of the audit on the management of banking risks in order to achieve the desired goals of this research and give a better perception of the reader and are streamlined and logical: they have adopted a researcher two methods represent the first to provide a theoretical study on the subject by outsourcing scientific academic related material research: while the second method has been focused on field research in what has been presented in the theoretical side of concepts through the application of a prototypical tests of controls and risk assessment of banking in the light of theoretical study and practical has been reached to a set of conclusions and recommendations on the subject of search and appointed selected.

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Publication Date
Sat Sep 03 2022
Journal Name
International Journal Of Health Sciences
Bioremediation of contaminated soil with hydrocarbons discharged from liquid petroleum gas filling refineries by Burkholdaria cepatia
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Commercial, industrial, and military activity, largely in the 19th and 20th centuries, have led to  environmental pollution that can threaten human health and ecosystem function, liquid gas petroleum (LPG) products are the major sources of energy for industry and daily life that cause environmental contamination during various stages of production, transportation, refining and use. Screening of bacterial isolate by using clear zone techniques and biomass and optical density. Results revealed that isolate Burkholdaria cepatia showed a high ability for hydrocarbons biodegradation and this isolate identified depending on morphological cultural, gram stain, microscopic features, biochemical tests, and VITEK2 compact.   In this study,

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Publication Date
Fri Dec 30 2016
Journal Name
International Journal Of Applied Chemistry
Spectrophotometric Determination of Co(II) by Using Ethyl Cyano(2-Methyl Carboxylate Phenyl Azo Acetate) (ECA)
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A new simple and sensitive spectrophotometric method for the determination of trace amount of Co(II) in the ethanol absolute solution have been developed. The method is based on the reaction of Co(II) with ethyl cyano(2-methyl carboxylate phenyl azo acetate) (ECA) in acid medium of hydrochloric acid (0.1 M) givining maximum absorbance at ((λmax = 656 nm). Beer's law is obeyed over the concentration range (5-60) (μg / ml) with molar absorptivity of (1.5263 × 103 L mol-1 cm-1) and correlation coefficient (0.9995). The precision (RSD% ˂ 1%). The stoichiometry of complex was confirmed by Job's method which indicated the ratio of metal to reagent is (2:1). The studied effect of interference elements Zn(II), Cu(II), Na(I), K(I), Ca(II) and Mg

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Free Vibration Analysis of Laminated Composite Plates with General Boundary Elastic Supports Under Initial Thermal Load
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Free vibration behavior was developed under the ratio of critical buckling temperature of laminated composite thin plates with the general elastic boundary condition. The equations of motion were found based on classical laminated plate theory (CLPT) while the solution functions consists of trigonometric function and a continuous function that is added to guarantee the sufficient smoother of the so-named remaining displacement function at the boundaries, in this research, a modified Fourier series were used, a generalized procedure solution was developed using Ritz method combined with the imaginary spring technique. The influences of many design parameters such as angles of layers, aspect ratio, thickness ratio, and ratio of initial in-

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Publication Date
Wed Dec 09 2020
Journal Name
Civil Engineering Journal
Torsional Strengthening of Reinforced Concrete Beams with Externally-Bonded Fibre Reinforced Polymer: An Energy Absorption Evaluation
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The impacts of numerous important factors on the Energy Absorption (EA) of torsional Reinforced Concrete (RC) beams strengthened with external FRP is the main purpose and innovation of the current research. A total of 81 datasets were collected from previous studies, focused on the investigation of EA behaviour. The impact of nine different parameters on the Torsional EA of RC-beams was examined and evaluated, namely the concrete compressive strength (f’c), steel yield strength (fy), FRP thickness (tFRP), width-to-depth of the beam section (b/h), horizontal (ρh) and vertical (ρv) steel ratio, angle of twist (θu), ultimate torque (Tu), and FRP ultimate strength (fy-FRP). For the evaluation of the energy absorption capacity at di

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Publication Date
Mon Apr 19 2021
Journal Name
Bridge Maintenance, Safety, Management, Life-cycle Sustainability And Innovations
Flexure strengthening of concrete bridge girders with concavely curved soffit using near-surface-mounted CFRP bars
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Проблемы преподавания русской литературы в иракской аудитории Problems of Teaching Russian Literature to Iraqi College Students
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Аннотация

    в статье рассматриваются проблемы преподавания русской литературы в иракской аудитории.. Использование литературы в преподавании иностранного языка, как правило, имеет две цели. Первая-чисто лингвистическая .. Вторая цель, однако, ассоциируется больше с экстралингвистикой  и представляет собой ознакомление студентов с различными аспектами русской жизни, культуры,

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Publication Date
Tue May 30 2017
Journal Name
Environmental Earth Sciences
Purification of aqueous solutions from Pb(II) by natural bentonite: an empirical study on chemical adsorption
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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Toxicity analysis of Ag/Au core/shell nanoparticles synthesizes via seed-growth on blood human components
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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Laser Enhanced Photocatalyic Degradation of Methylene blue using Nanostructured ZnO Catalyst based on Interfacial Charge Transfer
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In this research, annealed nanostructured ZnO catalyst water putrefaction system was built using sun light and different wavelength lasers as stimulating light sources to enhance photocatalytic degradation activity of methylene blue (MB) dye as a model based on interfacial charges transfer. The structural, crystallite size, morphological, particle size, optical properties and degradation ability of annealed nanostructured ZnO were characterized by X-Ray Diffraction (XRD), Atomic Force Microscopy (AFM) and UV-VIS Spectrometer, respectively. XRD results demonstrated a pure crystalline hexagonal wurtzite with crystalline size equal to 23 nm. From AFM results, the average particle size was 79.25nm. All MB samples and MB with annealed nanostr

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