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" The Effect of the Auditor's Experience on the Quality of Internal Audit "
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The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.

The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of the audit process, improve efficiency and organizational effectiveness of economic units through the constructive criticism, and in fact the internal audit has become an indispensable tool for achieving effective control in economic units.

 Also internal audit quality will increase the adoption of external audit on the work of the internal audit, which increases the efficiency of the external audit and reduce its burden.

As the experience in the work ensures achievement of the objectives, the internal audit experience plays an important role in ensuring achievement of its economic units objectives and objectively.

In this research will be to examine the impact of Internal Auditors experience of scientific and practical point of view on the quality of internal audit work, depending on the survey method through knowledge of the opinions of a sample of auditors working in the departments of control and internal audit in the Ministry of Higher Education and Scientific Research, and the University of Baghdad and Nahrain University and the Post Graduate Institute for Accounting & Financial Studies, and analysis data using the statistical analysis system (SAS).

 

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis, Spectral Studies, and Theoretical Treatment of some New Metal Complexes with Tridentate Ligand (Schiff and Mannich Base)
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New metal ions complexes of tridentate ligand (1-((dicyclohexylamino) methyl)-3-(1,5-dimethyl-3-oxo-2-phenyl-2,3-dihydro-1H-pyrzol-4-ylimino) indolin-2-one) have been synthesized and characterized by chemical-physical analysis. The ligand acts as a tridentate for the complexation reaction with all metal ions. The new complexes, possessing the general formula [M(L)Cl]Cl where M=[Ni(II), Cu(II), Zn(II), Pd(II), Cd(II), Pt(IV) and Hg(II) ] ,show tetrahedral geometry. All complexes ,except Pd(II) complex which has a square planar geometry and Pt(IV) which show an octahedral geometry. The geometry of the prepared compounds has been proposed in another method theoretically by using one of the calculation molecular programs (Hype

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Publication Date
Thu Oct 16 2014
Journal Name
Journal Of The College Of Basic Education
Viscometric and Thermodynamic studies of D-galactose and D-maltose in sodium sulfide solution (0.25M) at deferent temperatures
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Publication Date
Wed Mar 01 2023
Journal Name
Al-khwarizmi Engineering Journal
Yearly Energy, Exergy, and Environmental (3E) Analyses of A Photovoltaic Thermal Module and Solar Thermal Collector in Series
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The annual performance of a hybrid system of a flat plate photovoltaic thermal system and a solar thermal collector (PVT/ST) is numerically analyzed from the energy, exergy, and environmental (CO2 reduction) viewpoints. This system can produce electricity and thermal power simultaneously, with higher thermal power and exergy compared to conventional photovoltaic thermal systems. For this purpose, a 3D transient numerical model is developed for investigating the system's performance in four main steps: (1) investigating the effects of the mass flow rate of the working fluid (20 to 50 kg/h) on the temperature behavior and thermodynamic performance of the system, (2) studying the impacts of using glass covers on the different parts of the s

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Publication Date
Tue Aug 01 2023
Journal Name
Chemical Engineering Research And Design
Improvements in hydrogen evolution through a new design of coupling inexpensive nanocomposite electrocatalysts driven by high-voltage electrolysis
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Publication Date
Sat Dec 14 2024
Journal Name
Iraqi Journal Of Industrial Research
Corrosion Behaviour, Kinetic and Thermodynamic Studies of Water Hyacinth Extract as a Corrosion Inhibitor for Low-Carbon Steel
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Corrosion inhibitors are widely used in industry to reduce the corrosion rate of metals and alloys. Corrosion inhibitors adsorb onto metallic surfaces and insulate them from deterioration. Plants abundant in nature offer a cost-effective replacement for toxic chemical inhibitors on the market. The current research used the potentiostatic polarization technique at room temperature to explore the inhibitory impact of water hyacinth extract on the corrosion of low-carbon steel specimens in a 3.5% NaCl solution. The Tafel curve was used to assess corrosion inhibition activity, with the best inhibition efficiency reaching 79.36% at a concentration of 200 ppm. Cyclic polarization indicated the type of corrosion was general corrosion. The

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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Degradation of Dazomet by Thermal Fenton and Photo-Fenton Processes under UV and Sun lights at Different Temperatures
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In this research, the degradation of Dazomet has been studied by using thermal Fenton process and photo-Fenton processes under UV and lights sun. The optimum values of amounts of the Fenton reagents have been determined (0.07g FeSO4 .7H2O, 3.5µl H2O2) at 25 °C and at pH 7 where the degradation percentages of Dazomet were recorded high. It has been found that solar photo Fenton process was more effective in degradation of Dazomet than photo-Fenton under UV-light and thermal Fenton processes, the percentage of degradation of Dazomet by photo-Fenton under sun light are 88% and 100% at 249 nm and 281 nm respectively, while the percentages of degradation for photo-Fenton under UV-light are 87%, 96% and for thermal Fenton are 70% and 66

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Publication Date
Fri Feb 25 2022
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Prospective Comparative Study of Fixing Displaced Transverse Patellar Fracture by Tension Band Wiring Versus Cannulated Screws with Wiring
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BACKGROUND: Transverse fractures of the patella are important fractures with a wide variety of subtypes, the common incidence in the age group of 20–50 years. Surgical interference aims to achieve a perfect alignment of the joint surface, in addition to rigid fixation of the fracture for early re-habitation and early movement to retain the extensor mechanism of the knee joint. AIM: The aim of this study was to compare the radiological and functional outcomes of the displaced transverse patella fracture in adult patients treated by ORIF using tension band wiring versus cannulated screws with wiring. METHODS: A prospective analytic comparative study was conducted in Al-Kindy Teaching Hospital/Baghdad/Iraq for 18 months from Apr

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Publication Date
Thu Oct 06 2022
Journal Name
Pakistan Journal Of Medical & Health Sciences
Synthesis, Characterization, and Biological Activity of Mixed ligand Complexes from 8-Hydroxyquinoline and new Ligand for β-Enaminone
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The synthesized ligand [4-chloro-5-(N-(5,5-dimethyl-3-oxocyclohex-1-en-1-yl)sulfamoyl)-2-((furan-2-ylmethyl)amino)benzoic acid] (H2L1) was identified utilizing Fourier transform infrared spectroscopy (FT-IR), 1 H, 13 C – NMR, (C.H.N), Mass spectra, UVVis methods based on spectroscopy. To detect mixed ligand complexes, analytical and spectroscopic approaches such as micro-analysis, conductance, UV-Visible, magnetic susceptibility, and FT-IR spectra were utilized. Its mixed ligand complexes [M(L1)(Q)Cl2] [ where M= Co(II), Ni(II) , and Cd(II)] and complexes [Pd(L1)(Q)] and [Pt(L1)(Q)Cl2]; [H2L1] =β-enaminone ligand =L1 and Q= 8-Hydroxyquinoline = L2]. The results showed that the complexes were synthesised utilizing the molar ratio M: L1

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Publication Date
Mon Dec 30 2013
Journal Name
Journal Of The College Of Basic Education
Synthesis and Antimicrobial Activities of (Mn, Co, Ni, Cu, Hg and Ag) Complexes with Poly (Vinyl-4-Aminobenzoate)
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The aim of this work is synthesis of _Eoly (Vinyl-4-AminoBenzoate) (PVAB) from reaction of _Eoly Vinyl Alkohol PVA with 4-aminobenzoyl chloride in alkaline media. We also prepare the metal complexes of poly (vinyl- 4-aminobenzoate) and antimicrobial properties were evaluated by dilute method against five pathogenic bacteria (Escherichia coli, Shigella dysentery, Klebsiella pneumonae, Staphylococcus aureus, Staphylococcus Albus) and two fungal (Aspergillus Niger, Yeast). All polymer metal complexes showed different activities against the various microbial isolates. The polymer metal complexes showed higher activity than the free polymer.

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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Laser
Parametric Optimization for Fatigue Life of 6061-T6 Aluminum Thin Sheets Processed with High-Speed Laser Shock Peening
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Abstract: Aluminum alloys grade 6061-T6 are characterized by their excellent properties and processing characteristics which make them ideal for varieties of industrial applications under cyclic loading, aluminum alloys show less fatigue life than steel alloys of similar strength. In the current study, a nanosecond fiber laser of maximum pulse energy up to 9.9 mJ was used to apply laser shock peening process (LSP) on aluminum thin sheets to introduce residual stresses in order to enhance fatigue life under cyclic loading Box-Behnken design (BBD) based on the design of experiments (DOE) was employed in this study for experimental design data analysis, model building and optimization The effect of working parameters spot size (ω), scannin

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