This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well a

The study highlighted the transformation of value systems and educational patterns between past and present, especially with the introduction of modern variables and means, such as mobile phones, the internet, social media, and others. These factors have contributed both positively and negatively to the study. The study highlights the integral role of the school in collaboration with the family in guiding and educating children. It also emphasizes the active role of the school in developing students' abilities and skills, either attracting them to school or vice versa. This includes an examination of the essential skills required in education and their role in achieving a state of psychological well-being and systematically developing child

The phenomenon of negative behavior has studied as a social and psychological phenomenon that effect on the performance and life of workers inside and outside the organization. The adoption of this phenomenon is studied in terms of the role of the internal environment of the organization in addressing this behavior, being the variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations, since the specificities of it differ from the rest of the Arab and foreign environments. Therefore, this study focused on testing the relationship of the internal environment of the organization and its role in addressing the negative behavior of the workers.

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Women's rights in social studies and national textbooks in the secondary stage in the light of the international charters of women's rights and the cultural specificity of the Saudi society Abstract The current study focuses on exploring women rights that required to be involved in social studies and national textbooks in the secondary stage in the light of international conventions on women's rights and cultural specificity of the Saudi society, as well as to reveal the teachers and educational supervisors' estimation about the degree of importance of those components included in the books, and then build a matrix of the range and sequence of women's rights in the books of social studies and national in the secondary stage. The study us

The research dealt with the effect of Kut Barrage on the geomorphological processes and the natural environment system in the course of the Tigris between the cities of Al-Ahrar and Kut in central Iraq. It was clear from the research the contribution of Kut Barrage in changing the surface runoff system between the front and back of the barrage, as well as changing the type of processes and the prevailing geomorphic forms, as the sedimentation activates the front of the barrage and erosion at its back, which affected the change in the morphology of the river, sediment retention at the front of the barrage, the burial of the bottom and reducing the validity of the stream. This also affects the efficiency of the barrage’s work and coastal er

Praise be to Allah , and peace and blessings of God sent mercy to the worlds Muhammad
Amin and his family and his friends and followers to the Day of Judgement .
Savants Jews worked to distort the Torah calamity on the Prophet Moses ( peace be upon
him ) to achieve their goals and objectives , which are decorating sin to their followers , and
spreading corruption on earth, through the charge prophets Bmvassad , morality, as the
example and the example that emulate the human in the book of the Lord of the worlds and
their Prophet Lot, described the weak, and cheese, and lack of modesty, and disobedience ,
drinking alcohol , and his failure to raise his two daughters , Jews are corrupt in the ground .
Koran , which