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jeasiq-1359
The role of Internal Audit Standards IIA`s in improving the local guideline and its reflection on the efficiency of internal audit performance
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The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving the guide according to the IIA standards. The third and final axis is dedicated to enhance the efficiency of internal audit units by improving the guideline In accordance with the IIA standards. A total of 114 questionnaires were distributed on the sample and 99 were retrieved. The good for the analysis was 92 and the analytical descriptive method was adopted by analyzing the results of the questionnaire and linking them to the results of the data collection and analysis. Statistical and hypothesis testing through the use of the statistical package for social sciences SPSS, and one of the most important results reached is that the internal audit units sample the study is committed to apply the guide guide in its work, but this guide is not enough to enhance the efficiency of internal audit units, and this commitment is reflected on The role and importance of internal audit at present. As the research reached a set of conclusions, the most important is the improvement of the guide to internal audit units according to the IIA standards to reflect on the efficiency of the performance of internal audit units.

 

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مفھوم الامانة في التراث الأدبي للامام علي ( علیھ السلام ) - دراسة تحلیلیة
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the boot of honesty in the dictionary the term linguistic and religious
heritage, literary and Islamic Sufi thought, and concept in the literature of Imam
Ali, peace is upon him. And studied the summary first concerns its presence in the
literature and implications and directions, either the second part, has cared for the
analytical study has found research that safe weight was the counterpart of the
personality of the Imam accompanied the character most prominent in his
character, namely, (courage), it has struggled to deliver a impact of humanity in his
time and after the word and deed, It was based on the imagination in the formation
of images sensual and intellectual, to his persuasion of the evidence and argu

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Publication Date
Mon Dec 16 2024
Journal Name
مجلة( النشرة الدولية في علم اللغة التطبيقي) Sabir. International Bulletin Of Applied Linguistics
فاعلية تطبيق أسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين
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فاعلية تطبيق اسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين.

Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر الاسئلة السابرة في تحصيل طلاب الصف الرابع العام لمادة التاريخ
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The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج الأدبي في كتاب "أدب الكتاب" للصولي (ت335هـ) دراسة منهجية
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It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .

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Publication Date
Wed Dec 01 2021
Journal Name
مجلة جامعة الانبار للعلوم الانسانية
الوزن الاقتصادي لدولة الهند و الرؤية المستقبلية دراسة في الجغرافية السياسية
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يُعد الوزن الاقتصادي للهند من أبرز عناصر قوتها الجيوسياسية، إذ تُصنف الهند ضمن أكبر الاقتصادات عالميًا، مدعومة بحجم سكاني ضخم وسوق استهلاكي واسع ونمو متسارع في قطاعات الصناعة والخدمات والتكنولوجيا. حقق الاقتصاد الهندي نموًا قويًا خلال السنوات الأخيرة، مع استمرار معدل نمو الناتج المحلي ضمن نطاق مرتفع مقارنة بكبرى الاقتصادات العالمية، حيث تتوقع عدة مؤسسات دولية نموًا يقارب 6.3–7% خلال 2026–2027.

Publication Date
Wed May 01 2019
Journal Name
مجلة ابحاث ميسان
واقع انتاج المياه و استهلاكها في محافظات الفرات الاوسط لعام 2016
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مايزال انتاج المياه في محافظات الفرات الاوسط بشكل خاص و العراق بشكل عام نواجه تحديات كبرىالتي ادت الى تردي انتاج المياه و استهلاكها

Publication Date
Wed Dec 31 2025
Journal Name
مجلة التراث العلمي العربي
الألفون وتنوّعه في الاستعمال بين الشّيخ جلال الحنفي والدّراسات الصّوتيّة الحديثة
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لقد كان الألفون جزءاً من اللوحة الفونيميّة، وهو جزء صوتيّ لا يُغيّر المعنى، مع أنّه تغيّر صوتيّ فونيميّ، له أنواعه المتمثّلة بالهمس والجهر، والنّبر، والاختلاس، والإخفاء، والإشمام، والإقلاب، والتّماس، والقلب، وهذه الأنواع كانت مؤشّرات تنغيميّة صوتيّة نالت حظّاً وافراً لدى باحثي الأصوات وعلماء التّجويد، وكان لها شروطها ومواقعها وأثرها في المخاطِب والمخاطَب، لأنّ كلّ صوت يخرج من متكلّم ليصل إلى سامع يؤثر ب

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Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Applying Trade-off Curve to Support Set-Based Design application at an Aerospace Company
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Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

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Publication Date
Thu Jul 01 2010
Journal Name
Political Sciences Journal
السياسة الداخلية لعراق ما بعد الانتخابات 2010 دراسة في الثوابت والمتغيرات
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السياسة الداخلية لعراق ما بعد الانتخابات 2010 دراسة في الثوابت والمتغيرات

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Publication Date
Sun Jan 01 2006
Journal Name
المركز العربي للدراسات والبحوث العلمية للنشر والتوزيع
القانون الجنائي في عصر الذكاء الاصطناعي :جرائم التزييف العميق تحت المجهر
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مقدمة introduction تُعد تقنيات الذكاء الاصطناعي قاطرة الثورة الصناعية الرابعة، إذ تجاوزت حدود البرمجة التقليدية إلى التعلم العميق الذي مكّن الآلات من تنفيذ مهام بشرية معقدة، مثل تحليل الصور، ومعالجة اللغات الطبيعية، وإنتاج محتوى إبداعي. فأصبحت التطبيقات تعتمد على الذكاء الاصطناعي في جميع القطاعات، من الرعاية الصحية إلى التعليم، ومن الأمن إلى الفنون. ومع ذلك، مثلما أن كل تقدم يحمل في طياته إمكانات هائلة، فإنه يج

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