The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

The origin of this technique lies in the analysis of François Kenai (1694-1774), the leader of the School of Naturalists, presented in Tableau Economique. This method was developed by Karl Marx in his analysis of the Departmental Relationships and the nature of these relations in the models of " "He said. The current picture of this type of economic analysis is credited to the Russian economist Vasily Leontif. This analytical model is commonly used in developing economic plans in developing countries (p. 1, p. 86). There are several types of input and output models, such as static model, mobile model, regional models, and so on. However, this research will be confined to the open-ended model, which found areas in practical application.

     يعد الاستثمار المباشر من اهم عناصرتكوين راس المال الثابت وهو بمثابة المحرك والمحفز لعناصر الانتاج الاخرى ورفع كفائتها الانتاجية والخدمية ،ويوثر على التنمية الاقتصادية وعلى مجمل الانشطة الاقتصادية والاجتماعية والخدمية خاصة اذا ما تم توظيفه وادارته بشكل علمي فسوف يولد دخول وطاقات انتاجية وسلع وخدمات جديدة فضلا عن تشغيل عاطلين عن العمل .

     وفي العراق فقد شهدت الاستثمارات المبا

Various visual media are becoming an increasingly important and active instrument of communication. This fact has led some political parties and leading personalities in Iraq to make use of them as an accepted forum for the discussion of public affairs usually in a manner that conforms to their declared policy. They have to draw as much popular support as they could for the causes which they fight for. As a result, a state of great confusion has been created from the contradictory statements made by the contending parties and gave left grave consequences on all types of the audience receiving them. The problem of the study can be summarized in one major question: What is the opinions of the audience as regards the statements made by the

The aim of the study was to know the factors analysis of scale Bar-On & Parker, post analysis is found fourteen factors for the first degree of the scale. Also we extracted five factors from the second degree.

  The scale consists of (60) items , applied on sample of (200) students (Male &Female ) age (15-18) years randomly chosen from preparatory schools . The scale unveiled satis factors  validity and reliability. An others aims is to low the  emotional  Intelligence level and  know the difference of statistical in sex , age variable and the specialization variable .The result was no difference of statistical in sex and specialization variable , but the difference appear

زمانةوانة بونيادطةرة ئةمريكييةكان لة نيَوانى سالاَنى ( 1925 – 1945 ) بةتيَثةرِبووكات تيؤرى ( فؤنيم)يان ضةسثاند ،بةم جؤرة  زمانةوانةكان ئاراستةى كاريان بةرةو مؤرفؤلؤذى طؤرِى بؤية ماوةى نيَوان سالاَنى ( 1940 –1960 ) ليَكؤلَينةوةى مؤرفؤلؤذى بووة خالَى بنةرِةتى (1 ) . جيَى ئاماذةية كة ئةو كةم و كورتيانةى كة لة ثيَناسةى وشةدا دةركةوت هؤكاريَكى سةرةكى بوون بؤ ئةوةى بةدواى جيَطرةوةيةك بطةرِيَن ، كة ئةويش ضةمكى مؤرفيم بو

L'ouverture des frontières et la mondialisation des échanges,comme les projets de l'intégration font de la connaissance de langue un enjeu essentiel ,professionnel et culturel,pour le citoyen de demain.

L'Irak est un pays Anglophone où domine l'anglais,le français est considérée comme deuxième langue étrangère en Irak.

Notre mini-mémoire se compose de deux parties.Dans la première partie nous essayons d'examiner la place du français en Irak qui nous dirige à savoir pourquoi on apprend le français en Irak et qui l'apprend?Est –ce qu'il y a une coopération française?

Dans la deuxième partie nous examinons les problèmes du français en Ir

RESUMEN:

 Pretendemos hacer con este trabajo un breve recorrido sobre lo que han dicho algunos gramáticos de las construcciones condicionales, a la par señalaremos los criterios que los mismos establecen y siguen para diferenciar entre distintos tipos de estructuras condicionales o entre las construcciones que ellos entienden o consideran como tales y las que no, atendiendo fundamentalmente a dos criterios; formal y semántico-pragmático. El presente trabajo tiene como objetivo la clasificación y la descripción de las construcciones condicionales, demostrando que no todas las condicionales son hipotéticas ni todas las hipotéticas son condicionales.

Abstract

We intend to make this work