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Impact of the electronic internal auditing based on IT governance to reduce auditing risk
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This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Reality of Environmental Pollution and The Use of Environmental Taxes to Limit It: Analytical Search for Diesel Generators in Governorate of Baghdad
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The research depth and dimensions of the problem of environmental pollution resulting from the combustion of fuel used in electric power generators, especially in the summer and you are the national electric power supplied by almost non-existent state where this problem is a local phenomenon that has serious dimensions to human health, as well as the possibility of using a the tax system tools of b (environmental taxes) to reduce these pollutants, so the search is aimed at the types of gases emitted from burning fuel electric generators operating in the province of Baghdad and then measure the amount of environmental pollution as well as compared to the amount of some of these gases, which is more risk to humans with permitted by the Wor

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Work Innovation
Reducing the negative effects of non-compliance and unethical behaviour by adopting the risk approach to human resources management
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Publication Date
Tue Aug 06 2024
Journal Name
Sumer Journal For Pure Science
The Influence of Helicobacter Pylori Infection on Cardiovascular Risk Factors in Patients with Gastritis
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Helicobacter pylori (HP) is the etiopathogenic agent of gastric and duodenal disorders ranging from gastritis to malignancy. It is also associated with many extraintestinal diseases, including cardiovascular disease and its associated risk factors. To evaluate the link between HP infection and some cardiovascular risk factors by studying the effects of HP infection on body mass index, blood pressure, and serum lipid profile among patients having gastritis with and without HP infection. A crosssectional study included 1214 patients who had gastritis diagnosed by gastroscopy examination. Those patients were in the age range of 30-65 years and they were divided according to their gender into 725 females and 489 males depending on the 1

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Publication Date
Sun May 08 2022
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Effect of using the simultaneous electronic presentations strategy in teaching basic skills of basketball to second-grade intermediate students
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The primary aim of this study was to identify the effect of using the simultaneous electronic presentations strategy in teaching basic skills of basketball to second-grade intermediate students. The present study had a parallel group, pre-post experimental design. In the present study the students of the Salah al-Din Intermediate School for the academic year 2020-2021 constituted the research community. A total of 75 students were present in the research community. Out of 75 students 16 students were selected as the participants for the study. The students falling within the age group of 13-14 years were recruited as the study participants, making up a percentage of 21.33 of the total number. Based on the results of th

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Yemeni political system: a study of the internal variables
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النظام السياسي اليمني : دراسة في المتغيرات الداخلية

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Publication Date
Tue May 01 2012
Journal Name
Iraqi Journal Of Physics
Nano-Scale core effects on electronic structure properties of gallium arsenide
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Ab – initio density function theory (DFT) calculations coupled with Large Unit Cell (LUC) method were carried out to evaluate the electronic structure properties of III-V zinc blend (GaAs). The nano – scale that have dimension (1.56-2.04)nm. The Gaussian 03 computational packages has been employed through out this study to compute the electronic properties include lattice constant, energy gap, valence and conduction band width, total energy, cohesive energy and density of state etc. Results show that the total energy and energy gap are decreasing with increase the size of nano crystal . Results revealed that electronic properties converge to some limit as the size of LUC increase .

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Telecommunication, Electronic And Computer Engineering
The critical success factors (CSFs) for IT projects
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Huge yearly investments were made by organizations for the development and maintenance. However, it has been reported that most of the IT projects fails as it is delayed, over budget and discontinued quality. A systematic literature review (SLR) was conducted to identify the critical success factors (CSFs) for the IT projects. Nine (9) CSFs was identified from the SLR. An online survey was conducted among 103 respondents from developers and IT managers. The data was analyzed using the Statistical Package for Social Science (SPSS 22). The findings showed that the highest CSFs of IT projects is commitment and motivation. Project monitoring was found the lowest score ranked by respondents.

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Scopus
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of financial consumer protection to achieve financial inclusion
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The study aimed at knowing the financial consumer about the available protection from financial and banking services, presenting, and examining the evidence of some indicators indicating the reality of financial inclusion in the Iraqi banking system. Therefore, the study sought to know the extent of the level of protection available to the financial consumer as a result of its use of financial and banking services by the Iraqi banking system, and what It is the reality of financial inclusion in the banking system by measuring some financial and banking indicators. The study relies on the two (analytical) and (descriptive) approaches based on the questionnaire form and the data issued by the Central Bank of Iraq (2017-2020). Watch

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Publication Date
Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
The Impact of AI-Based Pronunciation and Dialogue Apps on English Language Acquisition: A Comparative Phonetic Study of ELSA Speak and Mondly
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
EVALUATION OF ELECTRONIC GOVERNMENT SECURITY ISSUES APPLIED TO COMPUTER CENTER OF BAGHDAD UNIVERSITY (CASE STUDY)
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Information security contributes directly to increase the level of trust between the government’s departments by providing an assurance of confidentiality, integrity, and availability of sensitive governmental information. Many threats that are caused mainly by malicious acts can shutdown the egovernment services. Therefore the governments are urged to implement security in e-government projects.
Some modifications were proposed to the security assessment multi-layer model (Sabri model) to be more comprehensive model and more convenient for the Iraqi government. The proposed model can be used as a tool to assess the level of security readiness of government departments, a checklist for the required security measures and as a commo

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