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: Stars whose initial masses are between (0.89 - 8.0) M☉ go through an Asymptotic Giant Branch (AGB) phase at the end of their life. Which have been evolved from the main sequence phase through Asymptotic Giant Branch (AGB). The calculations were done by adopted Synthetic Model showed the following results: 1- Mass loss on the AGB phase consists of two phases for period (P <500) days and for (P>500) days; 2- the mass loss rate exponentially increases with the pulsation periods; 3- The expansion velocity VAGB for our stars are calculated according to the three assumptions; 4- the terminal velocity depends on several factors likes metallicity and luminosity. The calculations indicated that a super wind phase (S.W) developed on the A
... Show MoreThis study was performed by using the unsaturated polyester resin as matrix to the
composite materials with the rice husk as reinforced materials . The research included study
of wear test on the composite material The results show that the, wear is increased with the
increase of applied load and distance slipping and also with time increase . moreover the
shows that the higher value wear rate( 1.91gm/cm) from the load (20) N and the higher value
wear rate (1.43gm/cm) from the higher distance (4cm) and from the higher time (6min) higher
wear rate (5.33gm/cm).
Surfaces quality is one of the most specified customer requirements for machine parts. The major indication of surfaces quality on machined parts is surface roughness. The research aim is to study the cutting conditions and their effects on the surface roughness. This paper utilizes regression models to predict surface roughness over the machining time for variety of cutting conditions in turning. In the experimental part for turning, different types of materials (Aluminum alloy, Copper alloy, and Gray cast iron) were considered with different cutting speed ( ) and feed rate ( ). A mathematical Model depending on statistical-mathematical method between surface roughness (Rz ) and cutting condition ( , ) were derived, for the three materials
... Show MoreSemiconductor-based metal oxide gas detector of five mixed from zinc chloride Z and tin chloride S salts Z:S ratio 0, 25, 50, 75 and 100% were fabricated on glass substrate by a spray pyrolysis technique. With thickness were about 0.2 ±0.05 μm using water soluble as precursors at a glass substrate temperature 500 ºC±5, 0.05 M, and their gas sensing properties toward CH4, LPG and H2S gas at different concentration (10, 100, 1000 ppm) in air were investigated at room temperature which related with the petroleum refining industry.
Furthermore structural and morphology properties were scrutinize. Results shows that the mixing ratio affect the composition of formative oxides were (ZnO, Zn2SnO4, Zn2SnO4+ZnSnO3, ZnSnO3, SnO2) ratios ment
(1)
Was conducted neutralize content Albulamedi for local isolates using Alacardan dye orange selection experience showed loss of local isolates resistant life antibiotic ampicillin, chloramphenicol
The research problem stems from a chief question: “What is the nature of the responsibility that «Al-Sabah Al-Jadeed» and «Al-Mada» Newspapers have undertaken in promoting the values of citizenship and national belonging in the society? The research aims to achieve a number of goals, including: Determining the most prominent themes that were emphasized in the opinion articles in these two newspapers within the framework of the responsibility of promoting the values of citizenship and national belonging in society, and revealing the most prominent topics that were discussed in opinion articles in the two sample newspapers regarding the promotion of the mentioned values. This research is a desc
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In this paper, Cu2S/CdS solar cells were prepared with different thickness of CdS layer, these layers were prepared by using chemical spray pyrolysis technique. The chemical spray solution was prepared by mixing cadmium chloride CdCl2 and thiourea CS(NH2)2 of molar concentration 0.1 M/L, the CdS layer was formed after the solution was sprayed on hot Aluminum substrate at temperature 400°C. Experimentally the type of CdS film was found as n–type depending on the results of Hall Effect, the value of the Hall factor (RH) is about – 1.348 x 10–6 m3/C and the density of the majority charge carriers (N) is about 4.64x1018 cm–3. The prepared film was tested by using X-Ray
... Show MoreThe current research aims to determine the extent of the impact of the strategic direction to the business process reengineering, in the Office of the Ministry of Oil To reach that goal was a sample of community research study consisted (50) members of the senior leadership represent the problem in organization researched in the ambiguity of the strategic direction of knowledge of the compatibility of the strategic direction with Business Process Reengineering and used questionnaire, interview and observation to obtain the information needed to search was addressing data by the statistical system spss percentage and the arithmetic mean, standard deviation and coefficient of variation .
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