The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en

   The term discourse is one of the terms that have attracted the attention of learners because it is indicative of the speech that is directly related to the addressee and the addressee through a common message between them. In the story of the study and the importance of research can be a widespread method, and then the choice of this story the story of Joseph (peace be upon him) in particular did not come The research presented in the introduction and the preamble and three topics, dealt with the definition of discourse, and the role of discourse in modern Quranic and linguistic studies, and in the first section dealt with the definition of the style of command language, terminology and command formu

Praise be to the one who taught the pen. Without the pen, the knowledge of the first two would not have reached the others. Then, praise the one who taught man from the printing industry unless he knew, and prayers and peace be upon those who guide all nations to the invention and the follower in the matter of religion, and to his family and companions.
      The use of Qur’anic use is an integrated and important topic that examines the building and the meaning, which are two major titles in the study of Arabic, so the goal of scholars when going into these explanations was to find out the wonderful linguistic miracle of this great book.
     Scholars have worked hard to talk

The research aims to prepare a report by the external auditor (Federal Office of Financial Supervision) for the control environment it is includes financial control, commitment and performance of the North Oil Company (extractive) according to the causes of pollution. The research problem it is not the Federal Office of Financial Supervision preparation a report on the things the environment include the prevent or reduction failure the administration of the causes of the pollution caused by oil mining industry by both bad planning or operational or related to efficient human resources as well as of technology to use and resulting from non-compliance local laws and instructions, as well as the inefficiency of spending on environme

The technology of subsurface soil water retention (SWRT) uses a polyethylene trough that is fixed under the root zone of the plant. It is a modern technology to increase the values of water use efficiency, plant productivity and saving irrigation water by applying as little irrigation water as possible. This study work aims at improving the crop yield and water use efficiency of a cucumber plant with less applied irrigation water by installing membrane trough below the soil surface. The field experiment was conducted in the Hawr Rajab District of Baghdad Governorate in Winter 2018 for testing various trickle irrigation systems. Two agricultural treatment plots were utilized in a greenhouse for the comparison. Plot T1 has used a subsurface t

Academic chemical laboratories (ACL) are considered public places  the employees come in contact with a variety of pollutants. The aim of the current study was to detect heavy metals levels in the indoor air of ACL in two universities in Baghdad city and assess their levels in the academic employees’ scalp hair as biomarkers. Air samples inside ACL were collected to detect Fe, Cd, Zn, Pb and Cu. Scalp hair samples were collected from 40 adult chemical laboratory employees aged 30-60 years, who worked 5 days/week for 6 hours a day. Personal information relating to employees such as age, duration of exposure, smoking habit and sex, was collected as a questionnaire. The results of this study concluded that academic laboratory employ

The technology of subsurface soil water retention (SWRT) uses a polyethylene ‎trough that is fixed under the root zone of the plant. It is a modern technology to increase the values of water ‎use efficiency, plant productivity and saving irrigation water by applying as little irrigation water ‎as possible. This study work aims at improving the crop yield and water use efficiency of a cucumber plant with less applied irrigation water by installing membrane trough below the soil surface. The field experiment was conducted in the Hawr Rajab District of ‎Baghdad Governorate in Winter 2018 for testing various trickle irrigation ‎systems. Two agricultural ‎treatment plots were utilized in a greenhouse for the compa

This research aims to know and the role of the marketing recovery dimensions in improving the organization's reputation through an exploratory study of private banks in the city of Baghdad. The aim of the research is to define the role of the marketing recovery through its dimensions (compensation, apology, speed of response, assistance and problem solving), in improving the organization's reputation, as the research will attempt to provide a theoretical framework for the dimensions studied through the most important of what researchers presented and then conduct the applied aspect of the research. Data were collected using a questionnaire-based survey consisting of 35 questions and distributed to 110 managers of private banks in