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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
Fri May 20 2022
Journal Name
Al-kindy College Medical Journal
Potential Influence of Parasitic Diseases as Protective Agents from Infection with Pandemic COVID-19
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Parasitic diseases can affect infection with COVID-19 obviously, as protective agents, or by reducing severity of this viral infection. This current review mentions the common symptoms between human parasites and symptoms of COVID-19, and explains the mechanism actions of parasites, which may prevent or reduce severity of this viral infection. Pre-existing parasitic infections provide prohibition against pathogenicity of COVID-19, by altering the balance of gut microbiota that can vary the immune response to this virus infection.  

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Publication Date
Fri Jan 01 2021
Journal Name
Poll Res.
ADSORPTION ABILITY STUDY OF YELLOW (W6GS) DYE FROM AQUEOUS SOLUTION BY IRAQI SILICEOUS ROCKS
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Removing of terasil yellow (W-6GS) dye it was studied by using Iraqi Siliceous Rocks Powder (SRP). The study included adsorption isotherms and some effects: temperature, salty medium and the acidity the study that the adsorption isotherms obeys to Temkin equation more than other equations the results showed that the adsorption increased with increasing temperature (Endothermic process. Based on the results, thermodynamic functions (˜H, ˜G, ˜S) were estimated. The amount of adsorbent on the surface increasing with increasing the acidity solution. The kinetics study of the adsorption treated according (Lagergren equation). The kinetic data of experiments properly correlated with the first order kinetic equation.

Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Effect of Very Early Atorvastatin Initiation for Acute Myocardial Infarction on Creatine Kinase release
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Background : It has been suggested that pretreatment with a statin agent prior to
myocardial infarction limits myocardial
creatine kinase release, and thus may act to
limit myocardial infarct size in humans.
Objective : To examine the effect of very
early statin initiation for acute myocardial
infarction (AMI), to the extent of
myonecrosis as manifested by peak serum
creatine kinase levels.
Methods : Patients with AMI admitted to AlKindy teaching hospital cardiac care unit
from 1st February 2007 to 28th February
2008, who fulfilled the inclusion criteria
cited in the present study, were randomly
assigned into two study groups. The statin
group patients have received a single oral
dose of 40 mg

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effects of Hypothermia on Renal Functions for Patients undergo Coronary Artery Bypass Graft Surgery
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Objective: To determine the effectiveness of hypothermia on renal functions for patients undergoing
coronary artery bypass graft CABG surgery.
Methodology: A purposive (non-probability) sample of (50) patients undergoing Isolated coronary artery
bypass graft surgery consecutively admitted to the surgical ward, and they were followed up in the
intraoperative, Intensive Care Unit (ICU) and in the postoperative (surgical ward). Post-operative renal function
test (glumeruler filteration rate (GFR) by using the Crockroft-Gault formula and serum creatinine level) was
determined first week post operative and post operative renal function was classified on the base of peak of
the serum creatinine level and decline of glomeru

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Publication Date
Fri Jan 01 2021
Journal Name
Fme Transactions
FAT-based adaptive backstepping control of an electromechanical system with an unknown input coefficient
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This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Bearing Capacity of Shallow Footing on Compacted Filling Dune Sand Over Reinforced Gypseous Soil
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Existence of these soils, sometimes with high gypsum content, caused difficult problems to the buildings and strategic projects due to dissolution and leaching of gypsum by the action of waterflow through soil mass. In this research, a new technique is adopted to investigate the performance of replacement and geosynthetic reinforcement materials to improve the gypseous soil behavior through experimential set up manufactured loaclally specially for this work. A series of tests were carried out using steel container (600*600*500) mm. A square footing (100*100) mm was placed at the center of the top surface of the bed soil. The results showed that the most effective thickness for the dune sand layer with geotextile at the interface, within

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Publication Date
Thu Aug 01 2013
Journal Name
Plos One
Reliability Measurement for Mixed Mode Failures of 33/11 Kilovolt Electric Power Distribution Stations
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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Performance Enhancement of an Air Cooled Air Conditioner with Evaporative Water Mist Pre-cooling
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The present paper deals with experimental investigation of the performance of air cooled split air conditioner, with evaporative water mist pre cooling to increase the cooling capacity and reduce the consumption power under hot and dry climate. This investigation considers how the performance can be enhanced by using water mist to pre-cool ambient air entering the condensers by adiabatic cooling process which depends on the ambient air wet bulb temperature; as well the condensing temperature and condensing pressure will be decreased accordingly. So the cooling capacity would be increased and consumption power would be decreased, consequently the energy ratio, EER would be improved. The performance of air cooled air conditioner with water

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Genetic And Environment Conservation
Ultrasound application as a new green technology for preservation of table eggs: A review
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In recent years, there has been a significant increase in research demonstrating the new and diverse uses of non-thermal food processing technologies, including more efficient mixing and blending processes, faster energy and mass transfer, lower temperature and selective extraction, reduced thermal and concentration gradients, reduced equipment size, faster response to extraction control, faster start-up, increased production, and a reduction in the number of steps in preparation and processing. Applications of ultrasound technology have indicated that this technology has a promising and significant future in the food industry and preservation, and there is a wide scope for its use due to the higher purity of final products and the

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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Physics
Enhanced Mechanical Property of Acrylic Polymer/Graphene/Carbon Fibers Hybrid for Water Proof Coating
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In this work, some mechanical properties of the polymer coating were improved by preparing a hybrid system containing Graphene (GR) of different weight percentages (0.25, 0.5, 1, and 2wt%) with 5wt% carbon fibres (CF) and added to a polymer coating by using casting method. The properties were improved as GR was added with further improvement on adding 5wt% of CF. The impact strength of acrylic polymer with GR increases with increasing weight ratio‏‏ of GR; maximum value was obtained when the polymer coating was incorporated with 1wt% GR and 5wt% CF. The impact strength of acrylic polymer with GR and GR/CF composites incorporated with GR at 1wt% and CF at 5wt%. Hardness increase with increasing weight ratio of Gr and a significant imp

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