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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
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Bacteriological Findings within Internal Implant Hole Following Flapless Implant Placement
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Back ground: Microbial penetration inside the implant's internal hole creates a bacterial reservoir that is related with an area of inflamed connective tissue opposite the fixture-abutment junction and this can affect the health of the peri-implant tissue. Aims of the study: Evaluate the types aerobic and anaerobic bacterial count-percentage and difference between Aerobic and Anaerobic microflora in the implant screw hole three months after implant placement. Monitor the periodontal health status of all patients, throughout the study. Material and methods: Study methodology; Eight partially edentulous patients received 20 dental implants and these implants done with flapless surgical procedure. All patients examined clinically to determined

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Publication Date
Tue Apr 04 2023
Journal Name
International Journal Of Professional Business Review
Leadership and Internal Communication Strategies in Public Organizations: Analytical Research
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Purpose: As managers can lead a set of ways to improve internal communication in public organizations, and leadership can cultivate a common understanding of goals within the organization and share the vision in preparation for its way to better performance, the purpose of the research is to assess the type and strength of the relationship between internal communication and different forms of leadership.   Theoretical framework: The study demonstrates how leaders in public organizations improve internal communication, related to employees' perceptions of public organizations' routines and performance.   Design/methodology/approach: The  study  uses the  ordinary  least  squares  (OLS) and  applied multiple  regression A sa

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Publication Date
Fri Nov 01 2019
Journal Name
Journal Of Craniofacial Surgery
Risk Factors for Fistula Development Following Palatoplasty
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Purpose:

The aim of this study is to assess the influence of some risks factors on the fistula development after palatoplasty to improve the outcome of the patients

Patients and Methods:

A total of 48 patients (the males were 22, The females were 26) were included in this study. All the patients were examined weekly for the first month postoperatively to assess any breakdown in the wound by inspection and by asking the parents for any nasal regurgitation during fluids feeding.

Results:
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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Risk factors for autism in Baghdad city
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Background: Autism is a complex developmental disability that typically appears during the first three years of life. Autism affects the normal development of the brain in the areas of social interaction and communication skills.Objectives: To identify risk factors for Autism among a sample of autistic children in Baghdad city. Type of the study: this is a case – control, study. Methods: This study was conducted during the period of data collection extended from first of November 2010 until the first of April 2011,The total number of children involved was 100children with diagnosis of autism. Handred children who are free from autism were taken as the control sample. Results: there was a significant association between paternal age and

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
The Ecological Risk Assessment of Mercury Contamination in a Mangrove Ecosystem of the Segara Anakan Cilacap, Indonesia
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Ecological risk assessment of mercury contaminant has a means to analyze the ecological risk aspect of ecosystem using the potential impact of mercury pollution in soil, water and organism. The ecological risk assessment in a coastal area can be shown by mangrove zonation, clustering and interpolation of mercury accumulation. This research aims to analyze ecological risk assessment of potential mercury (including bioaccumulation and translocation) using indicators of species distribution, clustering, zonation and interpolation of mercury accumulation. The results showed that the Segara Anakan had a high risk of mercury pollution, using indicators like as the potential of mercury contaminant in water body was 0137±0.0137 ppm, substrate a

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Global tolerance and its impact on peace
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The concept of tolerance is gaining its importance in the midst of an international society suffering from violence, wars and internal and international crises. It is practiced by extremist and extremist forces and movements acting in the name of religion to exclude the different Muslim and non-Muslim people according to the unethical practices and methodologies of Islamic law and reality. , Cultural, civilization .. that distinguish our world today. The society today is suffering from the ideas of the intellectual and aesthetic views of the different ideologically, ethnically, culturally and religiously in the world of the South. This is what the end-of-history thesis of Fukuyama and the clash of civilizations represented to Huntington.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Tolerance and its impact on building society
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Tolerance and its impact on building society

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Publication Date
Mon Nov 14 2022
Journal Name
Physica Scripta
A wavelet-based collocation technique to find the discontinuous heat source in inverse heat conduction problems
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Abstract<p>This paper is devoted to an inverse problem of determining discontinuous space-wise dependent heat source in a linear parabolic equation from the measurements at the final moment. In the existing literature, a considerably accurate solution to the inverse problems with an unknown space-wise dependent heat source is impossible without introducing any type of regularization method but here we have to determine the unknown discontinuous space-wise dependent heat source accurately using the Haar wavelet collocation method (HWCM) without applying the regularization technique. This HWCM is based on finite-difference and Haar wavelets approximation to the inverse problem. In contrast to othe</p> ... Show More
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments

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Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
The Use of Artificial Intelligence Tools in Analyzing the Impact of Social Media on Adolescents’ Mental Health
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