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Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignment, as the auditor is assigned to confirm a specific paragraph of the assurance program by the authority that assigned him. International Auditing Standard (3402) relies on two reports, the first to describe control tools and their design in service facilities, and the second to design them and their operational effectiveness to know the extent of strengths and weaknesses in the service organization, the importance of having cadres with a high scientific and practical level to carry out the task of assurance to reach those reports to the highest level of quality.

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Publication Date
Mon Dec 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Synthesis and Characterization of Nano Y Zeolite Using MWCNT as Media for Crystal Growth
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   The present research was conducted to synthesis Y-Zeolite by sol-gel technique using MWCNT (multiwalled carbon nanotubes) as crystallization medium to get a narrow range of particle size distribution with small average size compared with ordinary methods. The phase pattern, chemical structure, particle size, and surface area were detected by XRD, FTIR, BET and AFM, respectively. Results shown that the average size of Zeolite with and without using MWCNT were (92.39) nm and (55.17) nm respectively .Particle size range reduced from (150-55) nm to (130-30) nm. The surface area enhanced to be (558) m2/g with slightly large pore volume (0.231) km3/g was obtained. Meanwhile, degree of crystallization decrease

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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
Mon Jan 12 2026
Journal Name
Babcock University Medical Journal
Evaluation and effectiveness of sulfur nanoparticles against colon cancer prepared from capsicum plant extract
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Objective: Using green chemistry, an effective, inexpensive, and environmentally safe method, sulfur nanoparticles with specific properties can be prepared and used in nanotechnology. This research aimed to prepare sulfur nanoparticles from chilli pepper extract and determine their effectiveness against colon cancer. Method: Chilli pepper extract obtained from local markets was treated with aqueous sodium thiosulfate (Na2S2O7.5H2O). After mixing, it was continuously stirred, heated, and filtered. NaBH4 was then added, resulting in a yellow precipitate. The precipitate was centrifuged, purified, and dried at 250°C. Results: Standardised tests such as UV-Vis, XRD, SEM, TEM, AFM, and EDX were used, resulting in sulfur nanoparticles with an av

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Publication Date
Tue Jan 01 2019
Journal Name
Fme Transactions
Thermal-hydraulic hot-spot analysis of IRT-5000 nuclear research reactor: Comparative safety evaluation
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A detailed methodology is presented in this paper for the calculation of nucleate boiling safety margin (NBSM) in nuclear research reactors using a temperature function with three different thermal-hydraulic hot-spot analyses: nominal, cumulative and statistical for normal operating condition and coolant flow variation. A computer simulation program is developed for applying the methodology to the IRT-5000 reactor based on experimental core data. According to cumulative analysis as the overconservative approach, the NBSM at normal operating condition of thermal power 5 MW and coolant velocity 1.672 m/s was 2.3% with reactor power limit 5.13 MW. However, during power or coolant flow trip condition, transient nucleate boiling would occur for

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Charge density distributions and electron scattering form factors of 19F, 27Al and 25Mg nuclei
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An effective two-body density operator for point nucleon system folded with two-body correlation functions, which take account of the effect of the strong short range repulsion and the strong tensor force in the nucleon-nucleon forces, is produced and used to derive an explicit form for ground state two-body charge density distributions (2BCDD's) and elastic electron scattering form factors F (q) for 19F, 27Al and 25Mg nuclei. It is found that the inclusion of the two-body short range correlations (SRC) has the feature of reducing the central part of the 2BCDD's significantly and increasing the tail part of them slightly, i.e. it tends to increase the probability of transferring the protons from the central region of the nucleus towards

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Publication Date
Mon Sep 23 2019
Journal Name
Civil Engineering Journal
Energy Absorption Evaluation of CFRP-Strengthened Two-Spans Reinforced Concrete Beams under Pure Torsion
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For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Enhancement of Hydrothermally Co3O4 Thin Films as H2S Gas Sensor by Loading Yttrium Element
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The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.

The sen

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Publication Date
Sat Jan 25 2025
Journal Name
Indonesian Journal Of Chemistry
Synthesis of CuO Nanoparticles from Copper(II) Schiff Base Complex: Evaluation via Thermal Decomposition
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Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Investigation of Ground Density Distributions and Charge Form Factors for 14,16,18,20,22N using Cosh Potential
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     The bound radial wave functions of Cosh potential which are the solutions to the radial part of Schrodinger equation are solved numerically and used to compute the size radii; i.e., the root-mean square proton, neutron, charge and matter radii, ground density distributions and elastic electron scattering charge form factors for nitrogen isotopes 14,16,18,20,22N. The parameters of such potential for the isotopes under study have been opted so as to regenerate the experimental last single nucleon binding energies on Fermi's level and available experimental size radii as well.

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Theoretical spectroscopic studies of potential energy curves and Fortran parabola for beryllium oxide molecule
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    Theoretical spectroscopic  studies of  beryllium oxide has been  carried out, potential energy curves for ground states X1Σ+ and exited states A1Π , B1Σ+ by using two functions Morse and  and Varshni compared with experimental results. The potentials of this molecule are agreement with experimental results. The Fortrat Parabola corrcponding to  and branches were determind in the range 1<J<20 for the (0-0) band. It was found that for electronic transition  A1Π- X1Σ+  the bands head lies in  branche of  Fortrat p

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