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Business Risk Assessment Using Client Strategy Analysis Approach in order to Increase the Efficiency and Effectiveness of the Audit Process
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Abstract

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and collected. The data were analyzed using (SPSS).

The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.

 

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Publication Date
Thu Jul 30 2009
Journal Name
Saudi Medical Journal
Renoprotective effect of mannitol infusion during extracorporeal shock lithotripsy
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of New Some Imidazole Derivatives Containing ?-Lactam Ring
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In this work 5-methylene-yl - (2-methy –oxazole-4-one) (1H) imidazole (1) were synthesized from the reaction of L-Histidine with acetic anhydride and which converted to the of 5-methylene-yl-(2-methyl 3-amino imidazole-4-one)-1H-imidazole (2) by reaction with hydrazine hydrate. Schiff bases (3-6) were synthesized from the reaction of compound (2) with different aromatic aldehyde. Reaction of compounds (3-6) with chloroacetyl chloride gives azetidinone one derivatives (7-10). These compounds were characterized by FT-IR and some of them with 1H-NMR and 13C-NMR spectroscopy.

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Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Temperature Effect on Power Drop of Different Photovoltaic Modules
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Solar module operating temperature is the second major factor affects the performance of solar photovoltaic panels after the amount of solar radiation. This paper presents a performance comparison of mono-crystalline Silicon (mc-Si), poly-crystalline Silicon (pc-Si), amorphous Silicon (a-Si) and Cupper Indium Gallium di-selenide (CIGS) photovoltaic technologies under Climate Conditions of Baghdad city. Temperature influence on the solar modules electric output parameters was investigated experimentally and their temperature coefficients was calculated. These temperature coefficients are important for all systems design and sizing. The experimental results revealed that the pc-Si module showed a decrease in open circuit v

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
new species of ground beetles (Coleptera : Carabidae) from Iraq
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Among a collection of ground beetles from Iraq the new species Acinopus euphraticus was designated and described here. The erection of this new species was mainly built on external features and the description of male genitalia.

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Publication Date
Sat Mar 04 2023
Journal Name
Baghdad Science Journal
Approximate Solution of Sub diffusion Bio heat Transfer Equation
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In this paper, author’s study sub diffusion bio heat transfer model and developed explicit finite difference scheme for time fractional sub diffusion bio heat transfer equation by using caputo fabrizio fractional derivative. Also discussed conditional stability and convergence of developed scheme. Furthermore numerical solution of time fractional sub diffusion bio heat transfer equation is obtained and it is represented graphically by Python.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Global Pharma Technology
Hepatoprotective Potentials of Menaquinone Doxorubicin Associated Hepatotoxicity 7 against
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Dox, is still widely used in modern cancer treatments for different type of malignancy despite the advent of targeted therapy. However, its beneficial effect was limited by its toxicity on various organs. The objective of this study was to investigate the hepatoprotective effect of menaquinone-7 against hepatotoxicity induced by doxorubicin in rats. Sixty adult rats of both sexes were used in this study; the animals were randomly enrolled into six groups of 10 animals each. Group I: negative control; Group II: Menaquinones-7 at a dose of 16µg/kg; Group III: Menaquinones-7 at a dose of 48µg/kg; Group IV: positive control (Doxorubicin 15mg/kg); Group V: Menaquinones-7 at a dose of 16µg/kg administered prior to a single dose of Doxorubicin

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Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Scientific & Engineering Research
Integrated System of Information hiding by Applying Three levels
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MB Mahmood, BN Dhannoon

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Publication Date
Fri Jan 30 2026
Journal Name
Iraqi Journal Of Science
Square root of fuzzy QS-ideals on QS-algebras
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In real-life problems, we use square roots in natural distributions such as (the probability density function), distances and lengths in the Pythagorean theorem, and quadratic formulas in (the height of falling objects), radius of circles, harmonic movements (pendulum and springs), and standard deviation in statistics. We have observed that using fuzzy sets in real-life problems is more convenient than ordinary sets. Therefore, they are important in algebraic structures. As a result, more effort has been made to study square root structures in fuzzy sets. This paper introduces the notion of square roots fuzzy of QS-ideals on QS-algebras and some important characteristics. Some illustrative examples have been provided which prove tha

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Publication Date
Sat Feb 01 2020
Journal Name
Energy Reports
Photoelectric properties of SnO2: Ag/P–Si heterojunction photodetector
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N-type Tin dioxide thin films with thickness (350 nm) prepared by thermal evaporation method. The thin film SnO2 was doped with Ag by the rate (0.01, 0.02 and 0.03). Atomic Force Microscopic (AFM) was adopted to determine the grain size and roughness of the film surface. The electrical properties were determined by mean of Hall Measurement system and mobility was calculated. SnO2: Ag/P–Si photodetectors demonstration the highest described visible responsivity of (0.287 A/W) with the Ag ratio of (0.03). I–V characteristics with different power density were measured. The best sensitive value of the spectral response, specific detectivity and quantum efficiency at wavelength (422 nm).

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Publication Date
Thu Sep 26 2019
Journal Name
Al-kindy College Medical Journal
Clinical Significance of Blastocystis Sp. among Children with Leukemia
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Background: Blastocystis spp. distributes world widely and the genus Blastocystis include many subtypes that are isolated from human intestinal tract. It is considered the most common parasite detected in human being.

Objectives: To evaluate the incidence of Blastocystis spp. among leukemic children, to find out its association with the presence of symptoms (diarrhea and abdominal pain), and to assess the efficacy of different staining methods in detection of Blastocystis spp. 

Type of the study: cross-sectional study.

Method: 103 children were enrolled in this study, 53 leukemic patients and 50 healthy con

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