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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
Fri Jun 30 2017
Journal Name
Journal Of Engineering
Enhancing Performance of Self–Compacting Concrete with Internal Curing Using Thermostone Chips
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This paper is devoted to investigate the effect of internal curing technique on the properties of self-compacting concrete (SCC). In this study, SCC is produced by using silica fume (SF) as partial replacement by weight of cement with percentage of (5%), sand is partially replaced by volume with saturated fine lightweight aggregate (LWA) which is thermostone chips as internal curing material in three percentages of (5%, 10% and 15%) for SCC, two external curing conditions water and air. The experimental work was divided into three parts: in the first part, the workability tests of fresh SCC were conducted. The second part included conducting compressive strength test and modulus of rupture test at ages of (7, 28 and 90). The third part i

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
Pilgrims tracking and monitoring based on IoT
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Abstract<p>The pilgrimage takes place in several countries around the world. The pilgrimage includes the simultaneous movement of a huge crowd of pilgrims which leads to many challenges for the pilgrimage authorities to track, monitor, and manage the crowd to minimize the chance of overcrowding’s accidents. Therefore, there is a need for an efficient monitoring and tracking system for pilgrims. This paper proposes powerful pilgrims tracking and monitoring system based on three Internet of Things (IoT) technologies; namely: Radio Frequency Identification (RFID), ZigBee, and Internet Protocol version 6 (IPv6). In addition, it requires low-cost, low-power-consumption implementation. The proposed </p> ... Show More
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Publication Date
Fri Jan 31 2025
Journal Name
Joiv : International Journal On Informatics Visualization
RC5 Performance Enhancement Based on Parallel Computing
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This study aims to enhance the RC5 algorithm to improve encryption and decryption speeds in devices with limited power and memory resources. These resource-constrained applications, which range in size from wearables and smart cards to microscopic sensors, frequently function in settings where traditional cryptographic techniques because of their high computational overhead and memory requirements are impracticable. The Enhanced RC5 (ERC5) algorithm integrates the PKCS#7 padding method to effectively adapt to various data sizes. Empirical investigation reveals significant improvements in encryption speed with ERC5, ranging from 50.90% to 64.18% for audio files and 46.97% to 56.84% for image files, depending on file size. A substanti

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Publication Date
Fri Aug 23 2013
Journal Name
International Journal Of Computer Applications
Image Compression based on Quadtree and Polynomial
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Publication Date
Tue Aug 23 2022
Journal Name
Int. J. Nonlinear Anal. Appl.
Face mask detection based on algorithm YOLOv5s
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Determining the face of wearing a mask from not wearing a mask from visual data such as video and still, images have been a fascinating research topic in recent decades due to the spread of the Corona pandemic, which has changed the features of the entire world and forced people to wear a mask as a way to prevent the pandemic that has calmed the entire world, and it has played an important role. Intelligent development based on artificial intelligence and computers has a very important role in the issue of safety from the pandemic, as the Topic of face recognition and identifying people who wear the mask or not in the introduction and deep education was the most prominent in this topic. Using deep learning techniques and the YOLO (”You on

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Publication Date
Sat Aug 03 2024
Journal Name
Proceedings Of Ninth International Congress On Information And Communication Technology
Offline Signature Verification Based on Neural Network
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The investigation of signature validation is crucial to the field of personal authenticity. The biometrics-based system has been developed to support some information security features.Aperson’s signature, an essential biometric trait of a human being, can be used to verify their identification. In this study, a mechanism for automatically verifying signatures has been suggested. The offline properties of handwritten signatures are highlighted in this study which aims to verify the authenticity of handwritten signatures whether they are real or forged using computer-based machine learning techniques. The main goal of developing such systems is to verify people through the validity of their signatures. In this research, images of a group o

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Science
A CRYPTOGRAPHIC TECHNIQUE BASED ON AVL TREE
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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Engineering And Applied Sciences
New Data Security Method Based on Biometrics
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Merging biometrics with cryptography has become more familiar and a great scientific field was born for researchers. Biometrics adds distinctive property to the security systems, due biometrics is unique and individual features for every person. In this study, a new method is presented for ciphering data based on fingerprint features. This research is done by addressing plaintext message based on positions of extracted minutiae from fingerprint into a generated random text file regardless the size of data. The proposed method can be explained in three scenarios. In the first scenario the message was used inside random text directly at positions of minutiae in the second scenario the message was encrypted with a choosen word before ciphering

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Publication Date
Wed Jan 15 2025
Journal Name
International Journal Of Cloud Computing And Database Management
Deep video understanding based on language generation
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Vol. 6, Issue 1 (2025)

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Delivery Route Management based on Dijkstra Algorithm
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For businesses that provide delivery services, the efficiency of the delivery process in terms of punctuality is very important. In addition to increasing customer trust, efficient route management, and selection are required to reduce vehicle fuel costs and expedite delivery. Some small and medium businesses still use conventional methods to manage delivery routes. Decisions to manage delivery schedules and routes do not use any specific methods to expedite the delivery settlement process. This process is inefficient, takes a long time, increases costs and is prone to errors. Therefore, the Dijkstra algorithm has been used to improve the delivery management process. A delivery management system was developed to help managers and drivers

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