This study investigates whether internal auditors in Libyan oil companies possess the necessary competence and capabilities in the security of electronic accounting information systems within an era of transition from manual auditing to electronic accounting information system auditing. The study also examines the issue of whether internal auditors implement sufficient safeguards to address the risks associated with electronic accounting information systems. A questionnaire survey adopted for data collection revealed that: internal auditors in the sampled companies possess a high level of competence and efficiency in electronic accounting information system security; and that they also follow all protective measures to counter the risks of electronic accounting information systems. However, descriptive statistics show that the mean scores of participants' responses regarding the competence and efficiency of internal auditors in electronic accounting information system security were lower than the overall mean of the axis. This could be seen as a deficiency on the part of internal auditors in reviewing risks related to electronic accounting information systems, monitoring management's implementation of regular maintenance of electronic systems, ensuring the existence of sufficient protection programs to scan electronic programs or magnetic disks, implementing procedures to limit risks arising from electronic equipment damage, and periodically evaluating information security applications within the company. Descriptive statistics also indicate that the average scores of participants' responses regarding internal auditors' adherence to all protective measures to counter the risks of electronic accounting information systems were lower than the overall mean of the axis. This could be seen as a deficiency on the part of internal auditors in monitoring IT staff in implementing required security measures, participating in updating security methods according to changes in the evolving IT environment, participating in developing specific security policies such as selecting the appropriate technology and its effectiveness, participating in developing and formulating a strategy for developing the security of electronic accounting information systems, and contributing to the detection of security breaches through reports and describing the type of breach

We present a solution method for a general Riccati differential equation by imposing relationships between

the coefficients of the Riccati differential equation and explaining them through proofs and examples, we can find the

general solution to the various forms of Riccati's equation by integration directly after transforming it into a separable

differential equation.

A design of a geothermal heat pump heating, ventilating, and air conditioning system has been done for XYZ Indianapolis School by using renewable energy. Geothermal energy is one of the important energies that has proved itself in air conditioning systems all over the world. The design was classified in three points as follows. Using borehole heat exchanger (BHEs) vertical type, heat pump and all its equipment such as mechanical room, pipes, and fitting design to cover the total load of the school the results were 20 boreholes and a total flow rate of 60 gpm (3 gpm/bore) of 20 % propylene solution, and spacing 20 ft with 1.1 Hp and 6.5 in impeller size. For individual borehole design, the results were 15 boreholes and a total power consumption 1.1 kW. For the ventilation design, the peak load for heating is 42779 Btu/hr, and for cooling, it is 47779 Btu/hr. There are 4 boreholes, a 0.5 hp electric pump with a flow rate of 10 gpm a 40ft of H2O pressure drop, and a 10 hp fan integrated with a water-to-water heat pump. The total load we assumed for the heating supply in class 6 and the corridor are 10% and 25 %, respectively. The thermal resistance was calculated for each case according to the fluid flow rate. The ventilation load of the school is designed separately from the heating and cooling loads and connected to a water-water heat pump that will make the system work with high efficiency. Finally, we designed this project using Geothermal Energy, which is cleaner than conventional energy.

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A new record for Leptadenia arborea (Forssk.) Schweinf. is reported for the first time in the flora of Libya. This species was collected from Ariggiba region (110 km southwest Sabha city). A full description and habitat information on the plant are provided. A brief discussion about the most important traits of this species is presented.

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