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jeasiq-1829
Quality of internal audit and its impact on nature, timing and procedures of external audit An investigative study of a sample of external auditors Iraqi Solidary Companies for Auditing.
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           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail. the response rate was (70%) of the sample which reached (40) participants. Statistical analysis was carried out by using SPSS.

The results of the research showed a statistically significant effect between elements of quality of internal audit and between nature, timing, and extent of external audit procedures in accordance with international audit standards. The scope of the internal audit unit's work, and due professional care of internal auditors represent the most significant aspects of the quality of internal audit affect nature, timing, and procedures of external audit. External audit procedures are more affected by the quality of internal audits than the nature and timing of external audits. The researcher recommends strengthening the independence of internal audits and working to raise scientific and practical qualifications of internal auditors in order to increase their influence in nature, timing, and procedures of external audits.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
أثر برنامج التعبئة النفسية في مواجهة أحداث الحياة الضاغطة لدى طلاب المرحلة الاعدادية
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The Stressful Life Events consider one of the important thing in humans life in different period of life even school period,   where it is deal with vital period of life which is the youth period that represent the hope and precious resources that nation depend on it in building her civilization, structure anddevelopment  ,they are part from the present and whole future .As the great effect of stressful life event on humans , increase the need to put a program about psyching-up which consider one of the modren and effective programs.The aim of current search:1.   Measure the level of stressful events at the junior high school  studen

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
العنف الاسري وتأثيره على صحة الطفل بحث ميداني / في قضاء المدائن لمدينة بغداد
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Children are the victims most tragic and suffering among the other categories, particularly using the ugliest attacks by their families because of the Family pressures of economic and especially resulting from inadequate family income and other factors leading to domestic violence, for example, family disputes and the disintegration of the family, inequality and segregation between family members and the use of violence as a means to solve problems and this is what is reflected on the child's health due to the processes of socialization inadequate and contradictory and loose had not depend on the principles of punishment and reward and imponderables between soft and intensity of treatment and methods of interaction with the child would b

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Cloud platform functionality in visual media: علي صباح سلمان-ثائر علي جبر الله
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The rapid changes in the field of transferring and exchanging information via cloud platforms have revolutionized the field of modern visual media, as cloud computing technology has greatly influenced the media institutions, providing effort, money and high-quality materials. The research included five chapters, the first came under the methodological framework for the research and the second Theoretical framework, the first two included the concept of cloud computing and the second platforms for cloud computing in the visual media and the third chapter Research procedures and the fourth chapter The sample analysis and the fifth chapter The research results were the most prominent
1. The cloud service made the benefit beyond the typic

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Publication Date
Sun Oct 14 2018
Journal Name
Arab Science Heritage Journal
السل االدكتور محمد حسن سلمان الحمامي ودورهُ في مكافحة مرض التدرن الرئوي (السل
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Mohammed Hassan Salman is one of the Iraqi national figures who put a clear mark to promote the health institution and to improve the Iraqi people, even it was written about him as "The man who struggled to fight the tuberculosis", He began to struggle against this social courage that has been killing hundreds of Iraqis since his joining of Association for combating tuberculosis in 1999 and his big role in the application of (B-C-G) for the first in Iraq.

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
" أثر استراتيجية الجيجسو في تحصيل مادة الجغرافيا وعمليات العلم لدى طالبات المرحلة الاعدادية"
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The goal of current researcher to know the impact of strategic Jigsaw in the collection of hypertext and geographic operations of science students at the preparatory stage And that by checking the following 1.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional degrees in the average achievement in the subject of geographical 2.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional av

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Publication Date
Mon Sep 01 2008
Journal Name
Al-khwarizmi Engineering Journal
Correcting Working Postures in Water Pump Assembly Tasks using the OVAKO Work Analysis System (OWAS)
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Ovako Working Postures Analyzing System (OWAS) is a widely used method for studying awkward working postures in workplaces. This study with OWAS, analyzed working postures for manual material handling of laminations at stacking workstation for water pump assembly line in Electrical Industrial Company (EICO) / Baghdad. A computer program, WinOWAS, was used for the study. In real life workstation was found that more than 26% of the working postures observed were classified as either AC2 (slightly harmful), AC3 (distinctly harmful). Postures that needed to be corrected soon (AC3) and corresponding tasks, were identified. The most stressful tasks observed were grasping, handling, and positioning of the laminations from workers. The construct

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Renaissance des Briefromans Oder Der Alltag in Krisen-und Wendezeiten
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In der Nachwendezeit erschienen im deutschen Buchmarkt zahlreiche Werke deutscher Autoren, die einen Trend oder Tendenz markieren können. Im Mittelpunkt der vorliegenden Arbeit steht die Analyse der Struktur und des Inhalts von drei erst nach der Wende erschienen Briefromanen: Alles, alles Liebe (2000) von Barbara Honigmann (geb. 1949), Die Liebenden (2002) von Gerhard Henschel (Jahrgang 1962) und Neue Leben (2005) des im Jahre 1962 geborenen Ingo Schulze. Dieser Beitrag macht sich zur Aufgabe zu erklären, ob der Briefroman ein neuer Trend in der deutschen Literatur nach der Wende ist.

Abstract

In the after( Wende) period a large collection of literary works for  German writers has been p

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
وسائل وسائل الاتصالات السريعة في حروب العرب المسلمين حتى منتصف القرن الرابع الهجري
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          This Study is concerned with The Fast communications in the wars of arab moslims until the middle of fourth century . it pointed to many communications for that , Like using the fast horses , and carrier pigeon , Almanader (Almanawin) wich used to tell for long distances , and drums , trumpets…

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Publication Date
Mon Sep 26 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مهارات التفكير المعرفي وعلاقته باليقظة العقلية لدى طلبة أقسام الرياضيات في كليات التربية
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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
منظومة القيم في الحوار مع المخالف عبر التاريخ: حوارات الصحابة ٪ مع الخوارج أنموذجاً
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The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

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