After the internal audit as a tool of internal control in any organization, and helps in the evaluation of all internal control activities, as a tool to ensure compliance with the plans and policies to achieve the goals of the institution as much as possible of the efficiency, effectiveness, and should have the Internal Audit full independence and is linked to senior management, and aims to get the credibility and accuracy of information and data, and keep abreast of modern developments.

  The practical side includes the preparation of the questionnaire, which included a set of questions that fit the hypothesis of the research, was Tozeiha the research sample consisting of employees of the Internal Audit Department an

Abstract

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of ​​research in the statement of the role of

The aim of the study is to diagnose the real level of technology usage in teaching and learning EFL at university from teachers and students’ viewpoints, and see if it is possible to achieve something of the researchers’ dream - accessing top universities. Two questionnaires have been used to measure the range of technology usage in Colleges of Education for Women, Baghdad and Iraqi Universities, and College of Basic Education. The results have shown that the reality of using technology is still away from the dream. The results have been ascribed to two reasons: The first is the little knowledge of using technology in teaching, and the second is that technology is not included in the curriculum.

The main objective of this work is to introduce and investigate fixed point (F. p) theorems for maps that satisfy contractive conditions in weak partial metric spaces (W.P.M.S), and give some new generalization of the fixed point theorems of Mathews and Heckmann. Our results extend, and unify a multitude of (F. p) theorems and generalize some results in (W.P.M.S). An example is given as an illustration of our results.

ينقسم الاتجاه الأساسي الذي يجري مناقشته في هذه الورقة إلى مستويين: الأول يركز على تحديد مضمون العلاقة بين الشفافية والفساد، فضلا عن توضيح الدور الذي يمكن أن تؤديه أخلاقيات الأعمال، لتثار التساؤلات هي: هل أن الشفافية والفساد متغيرين مرتبطين معا؟ وهل تؤثر الشفافية في الفساد؟ وهل أن وجود الشفافية كفيل بإزاحة الفساد، أم نحتاج إلى شيء أخر يدعم عملية الشفافية؟ وإذا تم التحدث عن الشفافية كمصطلح بدون وجود مما

Still Financial institutions, including banks, a key target for money launderers to transfer illicit funds to the legitimate funds and by weaknesses in the internal audit procedures applied in the banks or through a lack of legal structure to combat this phenomenon in addition to the procedures by other regulations                                                                

T

 Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.

                The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dign

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The research entitled "The Slogans of Demonstrators at Al-Tahreer Square – analytical study for communicative letters" studies the slogans of demonstrators as a communicative means having many signs reflecting the political, social, cultural relations exist in the minds of people. It is so easy to understand its meaning, examining its goals; and explaining their meanings. For these reasons, we have chosen such a topic. Since the means of communications transfer letters between a sender and receiver, the importance of this research is that it is a researchable trial to acknowledge the issues behind the demonstrators' slogans and the different styles have been chosen by them for a whole year; the different sides of the demonstration sinc