The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them. The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards. The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation.
The linguistic meaning of the verse in the Arabic dictionaries applies very much to the reality of rent and its effect. This is true of economic growth as a continuous increase in real per capita income in addition to the same thing. Therefore, development does not necessarily achieve a comprehensive and structural increase of the various economic sectors. As the rent came in the sense of a terrible land open Maim any fertilized. And the camel is a ma'aya and a ra'i: that is, it goes in the pasture and returns itself. This is similar to the extraction of oil after it is ready for investment and earn its revenue as soon as it exists or is extracted by external parties. If the rent is first linked to agriculture, especially the fertile lan
... Show MoreA field experiment is conducted to study the effect of different levels of peat (0, 25, 50, 75, and 100 Mg ha-1 to uncropped and cropped soil to wheat. Soil samples are taken in different period of time (0, 3, 30, 60, 90, 120, and 180 days after cultivation to determine (NaHCO3-Exteractable P at 3 different depths (0-10, 10-20, and 20-30 cm). Field Experiment is conducted in a randomized complete block design (RCBD) with four replicates. Wheat, Al-Rasheed variety, is cultivated as a testing crop. The entire field is equally dived in two divisions. One of the two divisions is cultivated to wheat and the second is left uncropped. The effect of five levels of peat namely 0, 25, 50, 75, 100 Mg ha-1 is investigated. Soils are fully analyzed
... Show MoreThe current study aims to identify the effect of guided visualization strategy in developing the visual perception among kindergarteners. The experimental design was used; pre-post test. A total of (32) boy and girl ranging 5 to 6 years old were selected from al-Rabeea’ kindergarten, directorate of al-karkh 2 / Baghdad. The sample divided into equal two group (16) boy and girl of each one. al-Talaqany’s (2016) visual perception skills test among kindergarteners was adopted to collect the required data. The collected data had processed based on (gender, pre-post test, and age). To achieve the objectives of the study; the researcher set up series of sessions that addressed the guided visualization strategy among kindergarteners compose
... Show MoreA study carried out for study effect of furfural that extracted from corn cobs by using specialized reaction system laboratory on phytopathogenic fungi: Pythium aphanidermatum, Rhizoctonia solani, Macrophomina phaseolina and Fusarium solani in addition to biocontrol fungus Trichoderma viride were isolated from infected plants and from their rhizosphere . The preparation results of different concentrations from stock solution in concentration 1% of furflural showed that The concentration was 100 ppm of furfural was inhibited the growth of P. aphanidermatum46.7 % and the was in concentration 400 ppm. while the concentration 500 ppm caused inhibition 50% and 41.1% of R. solani and F. solani respectively. Whereas the concentration 500 pp
... Show MoreThe research aims to study the importance of applying lean accounting techniques and the tools and methods they contain, the most important of which is the “value path costs” technique and its impact on rationalizing and controlling costs, as well as reducing production costs in general and reducing quality costs in a way Special by reducing or eliminating waste and waste in both time and resources and meeting customer requirements. In order to achieve this goal, the researcher relied on the application of lean accounting tools by obtaining data related to the mill, in addition to that, the information obtained as a result of field coexistence in the mill and being able to view the records of the mill in the research sample. From the
... Show MoreThis research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.
Formed resolution of two sets
... Show MoreThis study aimed to statement jet stream and its impact in the anti-cyclone affecting the climate of Iraq. Through the use of simple correlation coefficient ( Pearson ) that there is a very strong relationship between high- Siberian and both of the jet stream especially during the winter or over the stations of North . Therefore we, observe the relationship be significant in most of the winter months , spring and autumn . Statistically significant , but are different between station and another station , while the study come to another Anti-ciyclon have a real ,significant and statistically relationship corrclation . But this relationship is less than which found in are much less it with the Siberian high , it depends on the type of stat
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Faces of the individual in his life many stressful events, which includes expertise undesirable, and events may involve a lot of sources of tension and the risk factors and threats in all areas of life, and this would make the stressful events play a role in the genesis of many diseases physical.
The high blood pressure is one of the most Actual manifestations of mental stress in the present scale physical disorders which may frequently in men relative to women, which may be caused by spasms in the blood vessels.
Financial compensation contracts related to Hajj