The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

Homosexuality is one of the important topics that have emerged in recent times in the Islamic and Arab world, as the topic was in the past one of the taboos and majorities and one of the topics that arouse disgust and is talked about secretly and practiced secretly as well.But today, with international and organizational support for this anomaly and its misrepresentation under the name of gender once again and gender again. It began to spread in all countries of the world, including Islamic and Arab countries, and with the presence of associations and influential people in the legislative and judicial authorities of countries that protect and defend homosexuals. Writing on this subject has become a necessity and a duty; to warn against the

The research deals with a very important topic, which is social security viewed in the context of criminal protection for state security and the challenges it faces after a decisive change in the methods of war. The research also presents a different division of the generations of wars. We limit ourselves to four of them based on the change in the strategic war objectives and not just the means of committing them. This is because these means are not suitable for describing the real changes in the patterns of wars and the goals that it seeks to achieve. The research stresses the importance of putting the concept of state security in its correct framework, which is part of social security, so that the interest of the political system and the

The concept of -closedness, a kind of covering property for topological spaces, has already been studied with meticulous care from different angles and via different approaches. In this paper, we continue the said investigation in terms of a different concept viz. grills. The deliberations in the article include certain characterizations and a few necessary conditions for the -closedness of a space, the latter conditions are also shown to be equivalent to -closedness in a - almost regular space. All these and the associated discussions and results are done with grills as the prime supporting tool.

In this research, we introduce and study the concept of fibrewise bitopological spaces. We generalize some fundamental results from fibrewise topology into fibrewise bitopological space. We also introduce the concepts of fibrewise closed bitopological spaces,(resp., open, locally sliceable and locally sectionable). We state and prove several propositions concerning with these concepts. On the other hand, we extend separation axioms of ordinary bitopology into fibrewise setting. The separation axioms we extend are called fibrewise pairwise T_0 spaces, fibrewise pairwise T_1 spaces, fibrewise pairwise R_0 spaces, fibrewise pairwise Hausdorff spaces, fibrewise pairwise functionally Hausdorff spaces, fibrewise pairwise regular spaces, fibrewise

In this paper, the C̆ech fuzzy soft closure spaces are defined and their basic properties are studied. Closed (respectively, open) fuzzy soft sets is defined in C̆ech fuzzy-soft closure spaces. It has been shown that for each C̆ech fuzzy soft closure space there is an associated fuzzy soft topological space. In addition, the concepts of a subspace and a sum are defined in C̆ech fuzzy soft closure space. Finally, fuzzy soft continuous (respectively, open and closed) mapping between C̆ech fuzzy soft closure spaces are introduced. Mathematics Subject Classification: 54A40, 54B05, 54C05.

In this paper, a new type of supra closed sets is introduced which we called supra β*-closed sets in a supra topological space. A new set of separation axioms is defined, and its many properties are examined. The relationships between supra β*-Ti –spaces (i = 0, 1, 2)   are studied and shown with instances. Additionally, new varieties of supra β*-continuous maps have been taken into consideration based on the supra β*-open sets theory. 

The theory of Topological Space Fiber is a new and essential branch of mathematics, less than three decades old, which is created in forced topologies. It was a very useful tool and played a central role in the theory of symmetry. Furthermore, interdependence is one of the main things considered in topology fiber theory. In this regard, we present the concept of topological spaces α associated with them and study the most important results.

In this paper, certain types of regularity of topological spaces have been highlighted, which fall within the study of generalizations of separation axioms. One of the important axioms of separation is what is called regularity, and the spaces that have this property are not few, and the most important of these spaces are Euclidean spaces. Therefore, limiting this important concept to topology is within a narrow framework, which necessitates the use of generalized open sets to obtain more good characteristics and preserve the properties achieved in general topology. Perhaps the reader will realize through the research that our generalization preserved most of the characteristics, the most important of which is the hereditary property. Two t