The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of which is the need for management to increase investment in information technology and monitor the financial allocations required to implement the comprehensive system according to a specific plan and schedule and monitor deviations in the application, their causes and ways to address them, with the need for the auditor to adopt an audit program in line with the size of the client's internal and external risks and analyze them to determine the risks that threaten the continuity of the client's activity and the size of the material misrepresentations. The remaining ones that extend to the financial statements.
The purpose of this study is testing the effect of orgnizational learning in orgnizational Effectivness an applied study in Al-hiqma Jordinan Medecine Company . study sosiety 88 manegers sleect 80 of them .study used SPSS to test the hypothesis.study reachs to significant conculctions
A computational investigation has been carried out on the design and properties of the electrostatic mirror. In this research, we suggest a mathematical expression to represent the axial potential of an electrostatic mirror. The electron beam path under zero magnification condition had been investigated as mirror trajectory with the aid of fourth – order – Runge – Kutta method. The spherical and chromatic aberration coefficients of mirror has computed and normalized in terms of the focal length. The choice of the mirror depends on the operational requirements, i.e. each optical element in optical system has suffer from the chromatic aberration, for this case, it is use to operate the mirror in optical system at various values
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The goal of this paper is to design a robust controller for controlling a pendulum
system. The control of nonlinear systems is a common problem that is facing the researchers in control systems design. The Sliding Mode Controller (SMC) is the best solution for controlling a nonlinear system. The classical SMC consists from two phases. The first phase is the reaching phase and the second is the sliding phase. The SMC suffers from the chattering phenomenon which is considered as a severe problem and undesirable property. It is a zigzag motion along the switching surface. In this paper, the chattering is reduced by using a saturation function instead of sign function. In spite of SMC is a good method for controlling a nonlinear system b
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The research aims to evaluate the selected projects from the water Department of Baghdad, according to a standard for total quality management and to achieve this goal , adopted the case study method to get to know how close or turn away those projects in the management of Standard Malcolm Baldrige Award for Excellence in Quality Management its comprehensive one scales the world's most famous in this area , in order to draw a general framework to evaluate how project management can benefit from this approach to modern management , input from the entrances of the comprehensive management reform and development.
Be standard Malcolm Baldrige Award of several elements: - leadership , strategic planning , foc
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Individuals resort to insurance against certain risks, in order to ward off the danger in the event of their occurrence and therefore a sense of security, so they are shifting the burden of risk that they may be subjected in their persons or their property to others by contracting with an insurance company to perform this service. To achieve this it is necessary to pay the premiums and certain amounts to the insurance company, and you are investing for their development to the ability to pay them compensation for the insured in the event of a hazard insured against. Therefore, subject to the insurance business to the supervision and control of the state, albeit to varying degrees from country to country, so as to ensure the achievement o
... Show MoreThe 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
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Objective(s): To determine the impact of the Electronic Health Information Systems upon medical, medical backing and administrative business fields in Al-Kindy Teaching Hospital and to identify the relationship between such impact and their demographic characteristics of years of employment, place of work, and education. Methodology: A descriptive analytical design is employed through the period of April 25th 2016 to May 28th 2016. A purposive "non- probability" sample of (50) subject is selected. The sample is comprised of (25) medical and medical backing staff and (25) administrative staff who are all
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Fetal growth restriction is a significant contributor to fetal morbidity and mortality. In addition, there are heightened maternal risks associated with surgical operations and their accompanying dangers. Monitoring fetal development is a crucial objective of prenatal care and effective methods for early diagnosis of Fetal growth restriction, allowing prompt management and timely intervention to improve the outcomes. Screening for Fetal growth restriction can be achieved via many modalities; it can be medical, biochemical, or radiological. Some recommended combining more than one for better outcomes. Currently, there is inconsistency about the best method of Fetal growth restriction screening. In this review, a comprehensive
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An excellent reputation earned by initiating and practicing sustainable business practices has additional benefits, of which are reducing environmental incidents and an improvement in operational efficiency as this has the potential to help firms improve on productivity and bring down operating costs. Taken further, with ever-increasing socially and environmentally-conscious investors and the public alike, this act of natural resources management could have a significant implication on market value and income of the practicing firms.
The above proposition has been supported by sustainable business practices literature that is continuously conversing and deliberating upon the impact of efficient resource d
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