The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them. The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards. The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation.
Abstract:
Most of the studies on this subject, small industrial projects, by researchers and scholars in the economic field show the great and increasing importance of doing this kind of projects, the extent of which can be determined by the contribution of these projects to indicators and macroeconomic and sectorial variables. So this research aims to show the extent of the economic contribution of projects in selected international experiences and in the Iraqi economy. As international experiences have provided the opportunity for the progress and growth of small projects in their economies, which led to an increase in the contribution of these projects in the recruitment of economically active manpower, in added
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The current research aims to know the effect of Needham's constructivist model on the achievement of third-year students in the Life Sciences Department in the teaching methods subject. To achieve the research objectives, the experimental method was followed for the experimental and control groups with dimensional measurement of the achievement variable of the teaching methods subject. The research sample included (62) students in the third year of the Life Sciences Department, distributed into two equal groups in the variables (self-assessment of learning methods - chronological age in years - intelligence level - previous information). To measure the level of students' achievement, an achievement test was constructed consisting of (40) te
... Show MoreThe aim of this paper is to find out the effects of the strategy of productive thinking upon the student’s achievement for the subject of research methodology in the College of Islamic Sciences. Achieving this objective, the researchers set the null hypotheses: (1) No difference is noticed to be statistically significant at the level of significance (0.05) among the student’s mean scores in the experimental group who were taught by the strategy of productive thinking, and the student’s mean scores in the control group who studied by the traditional method in the achievement test. (2) At level of sig. (0.05), there is no statistically significant difference in the mean of scores of the pre-tests and post ones in the achievement test of
... Show MoreThe aim of this paper is to find out the effects of the strategy of productive thinking upon the student’s achievement for the subject of research methodology in the College of Islamic Sciences. Achieving this objective, the researchers set the null hypotheses: (1) No difference is noticed to be statistically significant at the level of significance (0.05) among the student’s mean scores in the experimental group who were taught by the strategy of productive thinking, and the student’s mean scores in the control group who studied by the traditional method in the achievement test. (2) At level of sig. (0.05), there is no statistically significant difference in the mean of scores of the pre-tests and post ones in the achievement test of
... Show MoreThe inhibitive action of Reactive Red (RR31) dye against corrosion of carbon steel in 1M acetic acid solution has been studied using gravimetric method at temperature ranged (288-318)K. The antibacterial activity for the different concentrations of RR31 dye against different bacterial species was studied. The experimental data indicates that this dye acts as a potential inhibitor for carbon-steel in acetic acid medium and the protection efficiency increase with increasing (RR31) dye. The adsorption of (RR31) dye on the carbon steel surface was found to follow Langmuir adsorption isotherm. Thermodynamic data for the adsorption process such as Gibbs free energy change ∆Gads, enthalpy change ∆Hads, and entropy change ∆Sads were estima
... Show MoreThe present study designed to determine the ethanolic extract of Cyperus rotundus on Liver in Albino Male Mice . In the present study 18 Male mice were used they divided into six groups ( 1st group consedered control group , 2nd group injected by 250 mg/ml from extract , 3th group injected by 300 mg/ml from extract , 4th group injected by 350 mg/ml from extract , 5th group injected by 400 mg/ml from extract and the 6th group injected by 450 mg/ml from extract ) . the expermint lasted for two days and the doses gived by intraperitonial injection . showed from the study results that ethanolic extract for Cyperus rotundus have negative effect on Liver tissue in 250 , 300 , 350 mg/ml concentrations when comparsion with control group . the re
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Background: Obesity increases the host’s susceptibility by modulating the immune and inflammatory systems in a manner that predisposes to inflammatory tissue destruction and leaves an individual at greater risk of periodontitis. Melatonin is a pineal secretory product involved in numerous actions, such as regulation of internal biological clocks and energy metabolism, and it functions as an antioxidant and anti-inflammatory agent. There exists a substantial amount of evidence supporting the beneficial effect of melatonin supplementation on obesity and its complications. Aim of the study: To investigate the effects of systemic melatonin intake on periodontal health status and lipid profiles in obese periodontitis patients. Subjects and met
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The purpose of the current research is to investigate the impact of cooperative learning elements upon Iraqi EFL Academic learners` Educational outcomes in Syntactic proficiency. The hypothesis of current research is that there are no statistically significant differences between the mean score of experimental groups that used Kagan’s PIES (Positive reliance, Individual Accountability, equivalent cooperation, Simultaneous Interaction) and the control group that followed conventional method. In this study, the sample of the study is (30) university ESP learners were involved at college of Education. The control group (15) students were taught in conventional teaching whereas other (15) learners in experimental groups exposed to Kagan’s P
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