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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
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of corporate merger in achieving synergy (Analytical research in a sample of companies of the Iraqi Ministry of Industry and Minerals)
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The research aims to shed light on the recent experience in the Iraqi business environment, which is the experience of the merger. To evaluate a recent experience in an important sector of the Iraqi business sectors, namely the industrial sector to enable decision-makers to review that experience to judge the extent of its success and address some of the lapses that experience that by measuring synergies can be judged on the success of the merger experience or not. The research community is the governmental industrial sector. The research sample included six cases of merger (14) companies before the merger. The Holt method was used to predict the net sales and total cost values ​​before the merger as if it were not merged. Th

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Publication Date
Sat May 01 2021
Journal Name
International Journal Of Applied Mechanics And Engineering
Sand Sampling for Testing
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Abstract<p>Fine aggregate (Sand) is a necessary material used in concrete construction purposes, it’s naturally available and it’s widely used around the world for different parts of construction in any building mainly for filling the voids between gravel. Sand gradation is important for different composite materials, and it gives good cohesion when compared with coarse sand that provides strength for the building. Therefore, sand is necessary to be tested before it is used and mixed with other building materials in construction and the specimen must be selected carefully to represent the real material in the field. The specimen weight must be larger than the required weight for test. When t</p> ... Show More
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Publication Date
Wed Jan 01 2020
Journal Name
Materials Science And Engineering
Gravel Sampling for Testing
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Abstract<p>Sampling is the selection of a representative portion of a material, and it’s as important as testing. The minimum weight of gravel field or lab sample depends on the nominal maximum particle size. The weight of the sample will always be greater than that portion required for testing. The approximate precision desired for the testing will control the weight of the gravel sample. In this study, gravel sample has been simulated by using multilinear approximated function for Fuller’s curve on the logarithmic scale. Gravel particles are divided into classes according to their medium diameter and each class was simulated separately. A stochastic analysis, by using 100 realizations in s</p> ... Show More
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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
The Role of Local Satellite Channels in the formation of knowledge and trends of the Iraqi Public Towards Terrorism: A Field Study
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Terrorism is a global phenomenon that engulfs most regions of the world to varying degrees. Media outlets are aware of the many incidents of violence and terrorism that have increased in recent times. The differences between the size of the phenomenon in different societies are the causes and severity of the phenomenon. On the role of local satellite channels in shaping the knowledge and trends of the Iraqi public towards the events of terrorism, in light of the assumptions of reliance on the media. The importance of this study is that it assesses the role of local satellite channels in the formation of knowledge and trends The study seeks to know the extent of exposure of the Iraqi public to local satellite channels, and to reveal the e

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Publication Date
Fri Nov 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Maternal Risk Factors on Birth Weight of Newborn in Two Maternity Hospitals in Baghdad City
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Objectives: A cross sectional analytic study was carried out to identify the maternal risk factors which
contribute to occurrence of low birth weight, and to determine the statistical significant differences between low
birth weight and maternal risk factors.
Methodology: A purposive sample of (400) woman was selected from AL-Elwyia Maternity Teaching Hospital
and Fatima Al-Zaharia Maternity and Pediatric Teaching Hospital. Data was collected through the interview of
mothers. Questionnaire format was designed and consisted seven parts, demographic variables, and reproductive
variables , Reproductive health variables, complications during the current pregnancy, the mother newborn
variables nutritional status for the m

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Publication Date
Mon Oct 20 2025
Journal Name
Al–bahith Al–a'alami
THE ROLE OF WESTERN LEGISLATIONS AND LAWS IN PROTECTING CHILDREN FROM ADVERTISEMENT
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This study aims to identify the most important legislatures and legal frameworks pertaining to advertisement for children. It focuses on the western approach, which is characterized by the variety of its perspectives in presenting issues and in identifying problems. However, if studies show that there is a certain awareness about the advertisement impact on children, it is obvious that most of legislatures reject the laws restricting the broadcast advertising spots intended for children under 12 years of age, with the exception of the Swedish and the Canadian province of Quebec experiences, which opted for total ban on advertising spots broadcast messages targeting children.

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in achieving financial stability of Iraqi banks for the period (2009 - 2017)
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The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

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Crossref
Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Digital Economy in Iraqi Economic Growth for The Period of 2010-2022 (Analytical Study)
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The research addresses the role of the digital economy in the growth of the Iraqi economy during the period from 2010 to 2022. The research is based on the hypothesis that the digital economy has become one of the primary growth drivers worldwide and has a close relationship with economic development. Therefore, the digital transformation in Iraq can accelerate bridging developmental gaps with other countries.

It has become evident that the Iraqi economy suffers from structural imbalances for various reasons, hindering economic growth. These reasons include political and economic factors, as well as the absence of a well-thought-out policy to promote the agricultural sector, which is considered one of the fundamental sectors capa

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Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of monetary policy in achieving financial stability of Iraqi banks for the period (2009 - 2017)
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The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Stock Markets in the Anti-Money Laundering
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لم تعد ظاهرة غسل الأموال ظاهرةً محلیة أو إقلیمیة، فكل دولة معرضة لهذه الظاهرة لانتأثیراتها تستهدف الإنسان أینما كان باستهدافها الأوضاع الاقتصادیة والمالیة والاجتماعیة وحتىالأخلاقیة، سواء على المستوى الوطني أم على المستوي الدولي، فضلاً عن استغلال الاندماج الحاصلفي أسواق المال الدولیة والتطور التقني في الأنظمة المالیة لنقل الأموال المراد غسلها وتحریكها إلى إيمكان في العالم، وهو ما

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