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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 Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
An Overview of Some Plant Based Products With Hepatoprotective Activity
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In folk medicine there are various medicinal amalgamation possessing hepatoprotective activity. This activity is of significance because several toxins cause liver injury. Hence, many pharmaceutical companies are targeting herbal medicines for the treatment of liver abnormalities and towards evolving a safe and effective formulation with desired route of administration. In current review we have focused on the studies showing hepatoprotective effect using marine compounds and plant derived compounds. Liver disorder, a global health problem, usually include acute or chronic hepatitis, heptoses, and cirrhosis. It may be due to toxic chemicals and certain antibiotics. Uncontrolled consumption of alcohol also affects liver in an unhealthy wa

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Publication Date
Thu Sep 05 2019
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Thermal performance of different solar distillators under Iraq climate condition
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In this work, a novel single-slope solar distillator of floating perforated absorber inserted with wicks (cotton ribbons), and a stepped distillator are designed and manufactured with the aim of developing the conventional distillator. They are examined experimentally at Baghdad, Iraq (33.3°N Latitude, 44.4°E Longitude) in order to enhance the freshwater productivity and the efficiency of the conventional distillator. Results showed that the daily productivity and efficiency of the stepped distillator are higher than that for conventional solar distillator by 30% and 36.19% respectively. The daily productivity and thermal efficiency for the distillator with the floating absorber are higher than that for the conventional distillator by 16%

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Power Generation from Utilizing Thermal Energy of Hazardous Waste Incinerators
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A large amount of thermal energy is generated from burning hazardous chemical wastes, and the temperature of the flue gases in hazardous waste incinerators reaches up to (1200 °C). The flue gases are cooled to (40°C) and are treated before emission. This thermal energy can be utilized to produce electrical power by designing a system suitable for dangerous flue gases in the future depending on the results of much research about using a proto-type small steam power plant that uses safe fuel to study and develop the electricity generation process with water tube boiler which is manufactured experimentally with theoretical development for some of its parts which are inefficient in experimental work. The studied system gen

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Performance of humidity sensor based on photonic crystal fiber interferometer
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Photonic Crystal Fiber Interferometers (PCFIs) are greatly used
for sensing applications. This work presents the fabrication and
characterization of a relative humidity sensor based on Mach-
Zehnder Interferometer (MZI), which operates in reflection mode.
The humidity sensor operation based on the adsorption and
desorption of water vapour at the silica-air interface within the PCF.
The fabrication of this sensor is simple, it only includes splicing and
cleaving the PCF with SMF.PCF (LMA-10) with a certain length
spliced to SMF (Corning-28).
The spectrum of PCFI exhibits good sensitivity to humidity
variations. The PCFI response is observed for a range of humidity
values from (27% RH to 85% RH), the positi

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Publication Date
Tue Jun 25 2024
Journal Name
Journal Européen Des Systèmes Automatisés
Whole-Body Anti-Input Saturation Control of a Bipedal Robot
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Publication Date
Fri Oct 01 2021
Journal Name
Journal Of Engineering
Some Geotechnical Properties of Plastic Soil Enhanced with Cement Dust
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Plastic soil exhibits unfavorited geotechnical properties (when saturation), which causes negative defects to engineering structures. Different attempts (included various materials) were conducted to proffer solutions to such defects by experimenting in practical ways. On one hand, these attempts aimed to improve the engineering characteristics of plastic soil, and on the other hand, to use problematic waste materials as a stabilizer, like cement kiln dust, and to reduce environmental hazards. This paper explored the shrinkage, plasticity, and strength behavior of plastic soil enhanced with cement dust. The cement dust contents were 0%, 5%, 10%, 15% and 20% by dry weight of soil. An experimental series of shrinkage and p

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Publication Date
Sat Aug 27 2022
Journal Name
Egyptian Journal Of Chemistry
Evaluation of Zinc Chelation Ability for Non-Hydroxamic Organic Moieties
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Publication Date
Mon Mar 01 2021
Journal Name
Key Engineering Materials
Experimental Investigation of Reinforced Concrete Columns with Steel Embedded Tubes
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This study aimed to investigate the influence of longitudinal steel embedded tubes located at the center of the column cross-section on the behavior of reinforced concrete (RC) columns. The experimental program consisted of 8 testing pin-ended square sectional columns of 150×150 mm, having a total height of 1400 mm, subjected to eccentric load. The considered variables were the steel square tube sizes of 25, 51 and 68 mm side dimensions and the load eccentricity (50 and 150) mm. RC columns were concealed steel tubes with hollow ratios of 3%, 12% and 20% depending on tube sizes used. The experimental results indicated an improvement in the overall behavior of eccentric columns when steel embedded tubes are used. The maximum gain in

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Optical Characteristics of CdSSe Films Prepared by Thermal Evaporation Technique
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Thin films of cadmium sulphoselenide (CdSSe) have been prepared by a thermal evaporation method on glass substrate, and with pressure of 4x10-5 mbar. The optical constants such as (refractive index n, dielectric constant ?i,r and Extinction coefficient ?) of the deposition films were obtained from the analysis of the experimental recorded transmittance spectral data. The optical band gap of (CdSSe) films is calculate from (?h?)2 vs. photon energy curve. CdSSe films have a direct energy gap, and the values of the energy gap were found to increase when increasing annealing temperature. The band gap of the films varies from 1.68 – 2.39 eV.

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Publication Date
Sat Feb 01 2020
Journal Name
International Journal Of Computer Science And Mobile Computing
Hierarchical Fixed Prediction of Mixed based for Medical Image Compression.
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