Preferred Language
Articles
/
jeasiq-712
The impact of electronic audit in raising of the independence and professional efficiency of the internal auditor
...Show More Authors

The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most important findings of the research: -

1.E-Audit leads to the separation of audit work and the work of the committees assigned to the auditor within the units.

  1. 2. The first task of the auditor in all units is to examine the internal control system in units of the research sample, therefore, the presence of electronic information system sound for the activities of the units sample leads to the ease and efficiency of the examination of the internal control system and thus the discovery of errors less time, effort and cost.
    3. Leads to disallow electronic information system for people who are not licensed or authorized to enter and thus does not give the opportunity for manipulation of information and the results of the audit units in the research sample.

4. Leads checking mail checker to make more efficient and work experience in the field of computer data processing electronically and thus enable him to perform the procedures adopted by the sample units in the audit process

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of building the act of the actor and the effect in the Quranic readings                          (Structural and semantic study)
...Show More Authors

After this systematic presentation of the phenomenon of rotation of formulas, ie the construction of the verb and the verb, and the narrated narratives therein differed among the readers, it became clear to us how the difference was clear between reading and the other, and how readers have varied in their readings of the verb, As we have noted through our modest research that the phenomenon of building the verb for the actor and the effect have included the act of both past and present tense, and not limited to a specific time, and this difference in reading was not limited to a particular environment, but beyond To more than one environment This is evidenced by the readings of various readers from the environment of Kufa, Basra, Mecca,

... Show More
View Publication Preview PDF
Publication Date
Thu Jul 25 2019
Journal Name
The Eurasia Proceedings Of Science Technology Engineering And Mathematics
Impact of the Chemical Mutagenesis on Biomass and Productivity of some Micro Green Algae
...Show More Authors

The Eurasia Proceedings of Science Technology Engineering and Mathematics | Volume: 6

View Publication Preview PDF
Publication Date
Thu Feb 06 2025
Journal Name
Medicni Perspektivi
THE IMPACT OF VARYING INTENSITIES OF MAGNETICALLY TREATED WATER ON RENAL AND TESTICULAR TISSUE
...Show More Authors

This study aimed to investigate the effect of water treated with a magnetic field with different induction on the histological structure of the kidney and testicular tissue of albino rats. For this purpose, fifty albino rats were divided into five equal groups, the first of which was used as a control group, drank clean tap water for four weeks, the other groups were given daily water treated with a magnetic field with an induction of 500, 1000, 1500 and 2000 gauss. Then the animals were sacrificed and histological changes in the kidneys and testicles were examined. Histopathological examination of the kidneys of animals that were given water treated with a magnetic field with an induction of 500, 1000 and 1500 gauss revealed n

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Fri Mar 28 2025
Journal Name
Medicni Perspektivi
THE IMPACT OF VARYING INTENSITIES OF MAGNETICALLY TREATED WATER ON RENAL AND TESTICULAR TISSUE
...Show More Authors

View Publication Preview PDF
Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Openness and the Degree of Impact on Engagement Learner Department of Architecture Case Study
...Show More Authors

        This paper concerns with openness concept in contemporary learning environment, which ranges from physical characters to its relation with learning efficiency and its output. Previous literatures differ to clear the effect of openness on the engagement between learner within themselves, and with this kind of spaces. Engagement means: active participation, the ability of making dialogue, self-reflection and the ability to explore and communicate with them and
within learning space. Research roblem was: The lack of knowledge about the effect of Openness on learner engagement with learning spaces. The two concepts were applied on three types of learning spaces in the Department of the Architectu

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 01 2023
Journal Name
International Journal Of Intelligent Systems And Applications In Engineering
Impact of Zinc Oxide on the Structural and Dielectric Properties of NiO/ZnO Composites
...Show More Authors

The a.c conductivity and dielectric properties of the prepared composites NiO:ZnO composites samples with various mixing ratios (100:0,80:20,60:40,40:60,20:80 and 0:100) wt. % were carried out . The structure phase, the crystallite size and purity of the fabricated NiO:ZnO composites were confirmed using x-ray diffraction pattern. The results declared that the diffraction spectrum of composites samples were compatible with cubic and hexagonal structures phases for 100%NiOand ZnO respectively while the spectrum were compatible with both phases for the residual composites samples. The crystallite size of the most pronounced plane (101) for crystal growth was changed from 23 nm to 49 .4 nm by

... Show More
Scopus (3)
Scopus
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable leadership and its impact on organizational happiness Analytical research in the General Tourism Authority in Baghdad
...Show More Authors

 

      The current research aims to test the relationship of the impact of sustainable leadership as an independent variable in organizational happiness as a dependent variable, in the departments and divisions of the Tourism Authority, to come up with a set of recommendations that contribute to raising the level of organizational happiness in the authority. And based on the importance of the research topic in the General Authority, and the prominent role that this body plays in society, the researcher adopted the descriptive and analytical approach in carrying out this research, by collecting data from the departments and divisions staff of (160) respondents in an exclusively comprehensive

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Speaking Strategies on Iraqi EFL College Students
...Show More Authors

The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2024
Journal Name
Anbar Journal Of Agricultural Sciences
ESTIMATION OF MARKETING EFFICIENCY AND PRODUCTION QUANTITY AT THE BREAK-EVEN POINT FOR COTTON FARMERS IN IRAQ (BAGHDAD PROVINCE: A CASE STUDY)
...Show More Authors

View Publication
Scopus (5)
Scopus Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Controller work specificity and their impact on performance (Applied Study in the financial oversight bodies)
...Show More Authors

The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and inv

... Show More
View Publication Preview PDF
Crossref