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Integration of internal audit and external audit and its impact on combating money laundering
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Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.

The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods were used to collect and analyze the data. The study concluded that the level of cooperative relationship and communication between the internal auditor and the external auditor in combating money laundering operations was not as required and as required by international auditing standards. The study came out with a set of recommendations, the most important of which was the necessity of ensuring cooperation and coordination between internal auditing and external auditing in combating money laundering

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Publication Date
Sun Sep 01 2024
Journal Name
Heliyon
Synthesis and characterization of some Metal ions complexes with mixed ligand of azo dye and Metformin and evaluation of its effectiveness on the growth of some pathogenic bacteria clinically isolated and study of its Toxicity on normal and cancerous Hepatocytes
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Four metal compounds mixed ligand of azo dye ligand (L) and metformin.(Met) were produced at aquatic ethanol for (1:1:1) (M:L:Met). The prepared compounds were identified by utilizing atomic absorption flame, FT.IR and UV–Vis spectrum manners as well as conductivity mensuration. These compounds was assayed of the gained datum the octahedral geometry was proposed into whole prepared complexes.Also in this research was studied represented examining the antibacterial and antifungal impact of the azo dye ligand (L), metformin.(Met) and (Co,Ni, Cu and Cd complexes) on four types of pathogenic, clinically isolated bacteria that are resistant to antibiotic, like Staphylococcus aureus, Staphylococcus epidermidis, Escherichia coli, Klebsiella pneu

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Publication Date
Wed Mar 01 2023
Journal Name
Baghdad Science Journal
A Characterization of Maximal Outerplanar-Open Distance Pattern Uniform Graphs
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Let A ⊆ V(H) of any graph H, every node w of H be labeled using a set of numbers; , where d(w,v) denotes the distance between node w and the node v in H, known as its open A-distance pattern. A graph H is known as the open distance-pattern uniform (odpu)-graph, if there is a nonempty subset A ⊆V(H) together with  is the same for all . Here  is known as the open distance pattern uniform (odpu-) labeling of the graph H and A is known as an odpu-set of H. The minimum cardinality of vertices in any odpu-set of H, if it exists, will be known as the odpu-number of the graph H. This article gives a characterization of maximal outerplanar-odpu graphs. Also, it establishes that the possible odpu-number of an odpu-maximal outerplanar graph i

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Publication Date
Wed Jul 05 2017
Journal Name
International Journal Of Science And Research (ijsr)
Assessing BIM Integration with Sustainable Requirement for Buildings Construction
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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Immunization effect of Proteus vulgaris fimbrial and lipopolysaccharide antigens in histopathological changes in some internal organ
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The aim of this study to conduct the effects of fimbrial and lipopolysacchride (LPS) immunization is on the pathohistological changes in rabbits, Fifteen rabbits of both sexes (Weight 1500-2000 gm) divided into three groups (5 animals of each group). The first group was immunized by 1ml (200µg /animal) of fimbrial subcutaneously the second group gave 1 ml ( 200 µg /animal) LPS while the third group was left as negative control group that injected 1 ml phosphate buffer control subcutaneously. First and second groups recived the same dose after two weeks give as booster dose. All animals challenged after 5 weeks of immunization by5X107CFU/ml Proteus vulgaris intra peritoneally .After 7 days from challenge all the animals, sacrificed for hi

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Money supply and the factors that affect it together with role central Bank of Iraq in controlling it Applicatory research of the Iraqi central bank for the period (2003- 2014)
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ABSTRACT

This research deals with the two item namely, the monetary policy central Bank of Iraqi and money supply . that contribute in up the problem of the paper that is concerned with the fact that to what extent the effectiveness of monetary policy conducted by the central Bank of Iraqi is valid in controlling money supply as well as the possibility of applying it in practical environment restricted to the scope of financial in stitiutions particularly in research population represented by central Bank of Iraqi .

For the purpose of a practical contribution for monetary and financial institutions . To achieve this , A hypothesis has been carried out and it suggested that the mon

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Global Pharma Technology
External morphological study of aporiacrataegi (linnaeus, 1758), (lepidoptera: Pieridae). Northern Iraq
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This work was included external morphological study of male Black veined white butterfly Aporiacrataegi L. 1758. The study involved morphological characters of many body regions, in addition the male genitalia. This morphological characters study supported by illustrations, it should be noted the work specimens were collected from northern Iraq.

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of the investments Iraqi fund External Development /an applied study
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The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen

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Publication Date
Fri Sep 01 2023
Journal Name
Colloids And Surfaces A: Physicochemical And Engineering Aspects
Integration of deep eutectic solvent and activated carbon in emulsion liquid membrane system for soap removal from crude biodiesel
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Publication Date
Wed Nov 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Replacing Formalin with Alcohol and its Effect on Preserved Fish Specimens
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Abstract<p>This study aims to formulate an alternative solution for Formalin for preserving fish as study specimens for long periods. The main reason for finding a solution instead of formalin is to get rid of the negative effects of this solution on those who work with it, as well as to better preserve the bodies of fish. Hence, three new solutions were proposed to replace formalin. Thus, Formalin, in turn, may enter the composition of a small part of these solutions to give better results and for long periods of keeping specimens. All solutions prepared in this study participated in being acidic as in formalin. Two solutions succeeded in compensating for the use of formalin in preserving fish </p> ... Show More
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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Sgrafitto’s technique and its impacts on the contemporary ceramic art
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The current study deals with one of the ancient and modern techniques of ceramic art, which has evolved dramatically. This technique is interested in the muddy Body and its coloring, rather than interesting in the coloring of the layer on the surface of the glass port on the ceramic object. It is classified as ceramic techniques of the single heartburn, where use many coloring oxides. As well as, the use of (Pigment), which is often made of metal compounds, or metal oxides such as iron and manganese, copper and cobalt and more others.
The first chapter includes the problem, the importance, the goal, and the boundaries of the study. In addition, focuses on determining the terms such as (Sgrafitto). The second chapter consists of two to

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