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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
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Selecting Optimum Dimensions for a Three-Phase Horizontal Smart Separator for Khor Mor Gas-Condensate Processing Plant
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      The Khor Mor gas-condensate processing plant in Iraq is currently facing operational challenges due to foaming issues in the sweetening tower caused by high-soluble hydrocarbon liquids entering the tower. The root cause of the problem could be liquid carry-over as the separation vessels within the plant fail to remove liquid droplets from the gas phase. This study employs Aspen HYSYS v.11 software to investigate the performance of the industrial three-phase horizontal separator, Bravo #2, located upstream of the Khor Mor sweetening tower, under both current and future operational conditions. The simulation results, regarding the size distribution of liquid droplets in the gas product and the efficiency gas/liquid separation, r

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder? Review Article
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored. A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure. Pharmacological

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder?
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored.A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure.Pharmacological s

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Anal Fissure: Is it becoming a medical disorder?
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An anal fissure which does not heal with conservative measures as sits baths and laxatives is a chronic anal fissure. Physiologically, it is the high resting tone of the internal anal sphincter that chiefly interferes with the healing process of these fissures. Until now, the gold standard treatment modality is surgery, either digital anal dilatation or lateral sphincterotomy. However, concerns have been raised about the incidence of faecal incontinence after surgery. Therefore, pharmacological means to treat chronic anal fissures have been explored.A Medline and pub med database search from 1986-2012 was conducted to perform a literature search for articles relating to the non-surgical treatment of chronic anal fissure.Pharmacological s

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Polyacrylamide Polymer Gel Systems for Conformance Control Technology: A Review
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Low oil extraction and early high water production are caused in part by reservoir heterogeneity. Huge quantities of water production are prevalent issues that happen in older reservoirs. Polyacrylamide polymer gel systems have been frequently employed as plugging agents in heterogeneous reservoirs to regulate water output and increase sweep efficiency. Polyacrylamide polymer gel systems are classified into three classes depending on their composition and application conditions, which are in-situ monomer gel, in-situ polymer gel, and preformed particle gel (PPG).

   This paper gives a comprehensive review of PPG’s status, preparation, and mechanisms. Many sorts of PPGs are categorized, for example, millimeter-sized preformed p

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Publication Date
Tue Jun 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electro-less Copper Deposition on ABS Plastic
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CuO-ZnO-Al2O3 catalyst was prepared in the ratios of 20:30:50 respectively, using the coprecipitation method of Cu, Zn and Al carbonates from their nitrate solutions dissolved in distilled water by adding sodium bicarbonate as precipitant.The catalyst was identified by XRD and quantitatively analysis to determine the percentages of its components using flame atomic absorption technique. Also the surface area was measured by BET method. The activity of this prepared catalyst was examined through the oxidation of ethanol to acetaldehyde which was evaluated by gas chromatography.

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Publication Date
Wed Apr 09 2014
Journal Name
Chemical And Process Engineering Research
Analytical Profile of 4 - (4-Nitro Benzene Azo) - 3 - Amino Benzoic Acid on a Surface of Natural Granulated Calcined Iraqi Montmorillonite Clay Mineral, via Columnar Method
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The adsorption ability of Iraqi initiated calcined granulated montmorillonite to adsorb of 4-(4-Nitrobenzeneazo) 3-Aminobenzoic Acid from aqueous solutions has been investigated through columnar method. The azo dye adsorption found to be dependent on adsorbent dosage, initial concentration and contact time. All columnar experiments were carried out at three different pH values (5.5, 7and 8) using buffer solutions at flow rate of (3 drops/ min.), at room temperature (25±2) °C. The experimental isotherm data were analyzed using Langmuir, Freundlich and Temkin equations. The monolayer adsorption capacity is 6.4066 mg Azo ligand per 1g calcined Montmorillonite. The experiments showed that highest removal rate 90.5 % for azo dye at pH 5.5.The

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Publication Date
Wed Jul 07 2021
Journal Name
جهاز التقيسس والسيطرة النوعية
تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية
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تحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية

Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
استخلاص عامل التلزن ( اللكتين ) من بكتريا لخلايا Enterococcus faecalis EM1 وتأثير العوامل البيئية المختلفة عليه ودوره في تلزن أنواع من البكتريا السالبة لملون غرام
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استخلص عامل التلزن من E. faecalis EM1 بعد تكسير الخلايا بعدة طرق واختيار الطريقة التي تعطي اعلى قيمة تلزن والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه للمستخلص  مع انواع من البكتريا السالبة لملون غرام تضمنت     Escherichia coli  و Klebsiella  pneumoniae  و Serratia

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Publication Date
Tue Dec 31 2019
Journal Name
Arab Science Heritage Journal
جهود جُهُودُ عُلَمَاءِ العِرَاقِ في تَدْوِينِ الف هَ ا رِسِ والكَ ش ا فَاتِ والمَ جَ ل تِ المعْ ن يةِ بال ت راثِ
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The scholars of Iraq in the modern and contemporary era have been interested in the definition of tremendous knowledge treasures left by the successive Iraqi civilizations on Mesopotamia and around the cities, through the census and extrapolation of manuscript heritage and even printed, they compiled indexes,evidence

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