Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

     Face detection is one of the important applications of biometric technology and image processing. Convolutional neural networks (CNN) have been successfully used with great results in the areas of image processing as well as pattern recognition. In the recent years, deep learning techniques specifically CNN techniques have achieved marvellous accuracy rates on face detection field. Therefore, this study provides a comprehensive analysis of face detection research and applications that use various CNN methods and algorithms. This paper presents ten of the most recent studies and illustrate the achieved performance of each method. 

In this paper a decoder of binary BCH code is implemented using a PIC microcontroller for code length n=127 bits with multiple error correction capability, the results are presented for correcting errors up to 13 errors. The Berkelam-Massey decoding algorithm was chosen for its efficiency. The microcontroller PIC18f45k22 was chosen for the implementation and programmed using assembly language to achieve highest performance. This makes the BCH decoder implementable as a low cost module that can be used as a part of larger systems. The performance evaluation is presented in terms of total number of instructions and the bit rate.

This paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the s-plane. This has the effect

      Dust and bird residue are problems impeding the operation of solar street lighting systems, especially in semi-desert areas, such as Iraq. The system in this paper was designed and developed locally using simple and inexpensive materials. The system runs automatically. It Connects to solar panels used in solar street lighting, and gets the required electricity from the same solar system. Solar panels are washed with dripping water in less than half a minute by this system. The cleaning period can also be controlled. It can also control, sensing the amount of dust the system operates. The impact of different types of falling dust on panels has also been studied. This was collected from different winds and studied their impact o

This paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the

This paper presents a hierarchical model of localized company effective when is used in a university campus or site. To highlight the standard criteria for each layer of the model and to prove the positive aspects of this model is the best in use and make the Dell Network as case of study. Through the case of study it has been shown that the expansion of the on-site network does not affect services or bandwidth.

     Diabetes is considered by the World Health Organization (WHO) as a main health problem globally. In recent years, the incidence of Type II diabetes mellitus was increased significantly due to metabolic disorders caused by malfunction in insulin secretion. It might result in various diseases, such as kidney failure, stroke, heart attacks, nerve damage, and damage in eye retina. Therefore, early diagnosis and classification of Type II diabetes is significant to help physician assessments.

The proposed model is based on Multilayer Neural Network using a dataset of Iraqi diabetes patients obtained from the Specialized Center for Endocrine Glands and Diabetes Diseases. The investigation includes 282 samples, o

In this paper, precision agriculture system is introduced based on Wireless Sensor Network (WSN). Soil moisture considered one of environment factors that effect on crop. The period of irrigation must be monitored. Neural network capable of learning the behavior of the agricultural soil in absence of mathematical model. This paper introduced modified type of neural network that is known as Spiking Neural Network (SNN). In this work, the precision agriculture system  is modeled, contains two SNNs which have been identified off-line based on logged data, one of these SNNs represents the monitor that located at sink where the period of irrigation is calculated and the other represents the soil. In addition, to reduce p

This work presents a symmetric cryptography coupled with Chaotic NN , the encryption algorithm process the data as a blocks and it consists of multilevel( coding of character, generates array of keys (weights),coding of text and chaotic NN ) , also the decryption process consists of multilevel (generates array of keys (weights),chaotic NN, decoding of text and decoding of character).Chaotic neural network is used as a part of the proposed system with modifying on it ,the keys that are used in chaotic sequence are formed by proposed key generation algorithm .The proposed algorithm appears efficiency during the execution time where it can encryption and decryption long messages by short time and small memory (chaotic NN offer capacity of m