Preferred Language
Articles
/
jeasiq-1423
دور مراقب الحسابات في ظل تكنولوجيا المعلومات المعقدة ومخاطر التدقيق
...Show More Authors

بدأت الشركات تخطو خطوات متسارعة  باستخدام أنظمة تكنولوجيا المعلومات في عملياتها المالية وباعتماد قليل على الورق والذي يتم الاحتفاظ بالنسخ الأصلية منه تعزيزا للإجراءات التي تمت معالجتها الكترونيا. إن ممارسة الشركات وبشكل متزايد الأسلوب الواقعي (Virtualization) في علاقاتها مع الموردين والمستهلكين والشركاء أدى للحاجة المتزايدة للثقة والتأكيد على مثل هذه العلاقات مما يولد ضغطا  كبيرا على مراقب الحسابات ليصادق على هذه الضمانات.

كما واتجهت الشركات وبشكل واسع بنشر تقاريرها المالية على الانترنت باستخدام برنامج
(
Adobe Acrobat) حيث يقوم هذا البرنامج بحفظ الإطار الكامل للقوائم المالية بدون وجود أي روابط بين عناصرها وتقرأ التقارير المالية كما لو كانت نسخة ورقية وتصبح متاحة لكل المستفيدين للاطلاع عليها  بدون إمكانية تغييرها، وطبعا سبق ذلك قيام الشركات في بناء موقع لها على الشبكة الدولية  للمعلومات (الويب) ثم نشر تقاريرها المالية والإفصاح عن المعلومات المالية وغير المالية إلى المستفيدين ومتخذي القرارات.

ولإضفاء المصداقية على هذه التقارير يتعين على مراقب الحسابات ألتصديق عليها قبل نشرها لان نشر التقارير والمعلومات المالية بعيدا عن مصادقة مراقب الحسابات قد يتيح الفرصة لتغيير مضمونها وبالتالي فقد الثقة بها، فضلا عن أن الانترنت وسيلة يمكن تحديث المعلومات في أي وقت  فإذا تم التحديث فان المستفيد سوف يعتمد عليه ضنا منه أنها مغطاة ضمن تقرير المراقب، وأيضا قد يكون التحديث بهدف الغش والاحتيال بمهارات من جانب البعض داخل الشركة أو خارجها نتيجة لضعف أمان الموقع كل ذلك قد أضاف مسؤوليات جديدة على عاتق مراقب الحسابات. وقد صدرت معايير تدقيق دولية ومعايير تدقيق أمريكية توضح لمراقب الحسابات ما يجب عليه القيام به  في ضل سلسلة من الإجراءات والاختبارات.

وقد توصل البحث إلى بعض النتائج أهمها:-

  • نجمت عن استراتيجيات التجارة الالكترونية مخاطر ومشكلات، ولا بد لمراقب الحسابات أن يكون بحاجة إلى قدرات معقولة في تكنولوجيا المعلومات لإجراء تدقيق مفصل لمعاملات محاسبية اغلبها بدون وثائق ورقية تدعمها.
  • تطورت مهنة التدقيق في ظل استخدام تكنولوجيا المعلومات المعقدة إلى استخدام التدقيق المستمر الفوري المباشر. وقد حددت (IFAC) ثلاث إجراءات يتطلب من مراقب الحسابات أن يتخذها بعد المعالجة الفورية للبيانات.
  • إن جميع أنظمة الرقابة الداخلية بغض النظر عن تصميمها تواجه محددات متلازمة معينة بحيث تجعل من الحصول على تأكيد مطلق مستحيلا وانه كلما كانت الرقابة الداخلية أكثر تعقيدا كانت الإجراءات أكثر كثافة وعلى مراقب الحسابات أن يلتجأ إلى توثيق أكثر كثافة وشمول.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The use of serum Amylase as a predictive factor for mortality in Perforated Duodenal Ulcer
...Show More Authors

serum amylase occurs in cases of perforated peptic ulcer partly as a result of increase leakage of pancreatic enzymes rich fluid from the perforation site with subsequent absorption by peritoneal lymphatics & partly due to damage of pancreases by digestive enzymes that spilled through the perforation.
Objectives: To determine the significance of abnormally high level of serum amylase in patients undergone operation for PDU, to study the factors that tend to bring about elevated serum amylase level in these patients.
Patients and Methods: A prospective study of 250 patients with perforated duodenal ulcer (PDU) at al kindy teaching hospital, Baghdad, Iraq from June 2008- august 2010. patients were examined clinically and investig

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Financial investment strategies – Conceptual Framework
...Show More Authors

The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .

  &nb

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
A relationship study of coronavirus (COVID-19) infection, blood groups, and some related factors in Iraqi patients
...Show More Authors

Many studies of the relationship between COVID-19 and different factors have been conducted since the beginning of the corona pandemic. The relationship between COVID-19 and different biomarkers including ABO blood groups, D-dimer, Ferritin and CRP, was examined. Six hundred (600) patients, were included in this trial among them, 324 (56%) females and the rest 276 (46%) were males. The frequencies of blood types A, B, AB, and O were 25.33, 38.00, 31.33, and 5.33%, respectively, in the case group. Association analysis between the ABO blood group and D-dimer, Ferritin and CRP of COVID-19 patients indicated that there was a statistically significant difference for Ferritin (P≤0.01), but no-significant differences for both D-dimer and CRP.

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
An Efficient Image Encryption Using a Dynamic, Nonlinear and Secret Diffusion Scheme
...Show More Authors

The growing use of tele

This paper presents a new secret diffusion scheme called Round Key Permutation (RKP) based on the nonlinear, dynamic and pseudorandom permutation for encrypting images by block, since images are considered particular data because of their size and their information, which are two-dimensional nature and characterized by high redundancy and strong correlation. Firstly, the permutation table is calculated according to the master key and sub-keys. Secondly, scrambling pixels for each block to be encrypted will be done according the permutation table. Thereafter the AES encryption algorithm is used in the proposed cryptosystem by replacing the linear permutation of ShiftRows step with the nonlinear and secret pe

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Celiac disease in patient with short stature
...Show More Authors

Back ground: Celiac disease (CD) is an immune–mediated enteropathy induced by gluten with broad spectrum of presentation, many patients with atypical symptoms or clinically silent remain undiagnosed, and are at risk of long-term complications.
Objective: The aim of the present study is to determine the of prevalence celiac disease in children with short stature.
Patient and Methods: In this prospective study, 307 children 181(58.9%)males and 126(41.1%) females ,with ages ranging from 3 to 17.5years ( mean 12.2 ±3.4) with short statures (height below 3rd percentile adjusted for age and sex) attending the consultation room of endocrinology/ Welfare Teaching Hospital/medical city- Baghdad , were enrolled in this study from the firs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Teen-Computer Interaction: Building a Conceptual Model with Thoughts- Emotion-Behaviour
...Show More Authors

Teen-Computer Interaction (TeenCI) stands in an infant phase and emerging in positive path. Compared to Human-Computer Interaction (generally dedicated to adult) and Child-Computer Interaction, TeenCI gets less interest in terms of research efforts and publications. This has revealed extensive prospects for researchers to explore and contribute in the region of computer design and evaluation for teen, in specific. As a subclass of HCI and a complementary for CCI, TeenCI that tolerates teen group, should be taken significant concern in the sense of its context, nature, development, characteristics and architecture. This paper tends to discover teen’s emotion contribution as the first attempt towards building a conceptual model for TeenC

... Show More
View Publication Preview PDF
Clarivate Crossref
Publication Date
Fri Jan 13 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Effect of Lenalidomide Ointment on TNF-α Tissue Levels in Mice with Imiquimod-Induced Psoriasis Effect of Lenalidomide Ointment on TNF-α Tissue Levels in Mice with Imiquimod-Induced Psoriasis.
...Show More Authors

Background: Lenalidomide is an immunomodulatory drug having notable anti-inflammatory, and anti-antineoplastic properties. Lenalidomide suppresses the production of pro-inflammatory cytokines that have been linked to a variety of hematologic malignancies. Lenalidomide enhances the immune system of the host by regulating T cell proliferation, which results in changes in inflammation that are related to the etiology of psoriasis.

Objectives: The objectives of this study were to determine the efficacy of lenalidomide as an ointment in treating mouse models of psoriasis as well as how it may affect TNF-α levels in skin tissue in different experimental groups.

Methods: The stud

... Show More
View Publication
Crossref (4)
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A comparative reading of the social and political satire in the works of Abu al-Fadl Zrui Nasrabad and Ahmad Rajab (The tadhk: خوانش تطبیقی طنز اجتماعی – سیاسی در آثار ابوالفضل زرویی نصرآباد و احمد رجب(مورد مطالعه: تذکرة المقامات زرویی و نصف كلمة احمد رجب)
...Show More Authors

           Satire is genre of the literary arts that has always been the source of human interest. Because  it is difficult to accept direct criticism, Satire appears as a literary tool in which vices, follies, abuses and shortcomings are held up to ridicule, with the intent of shaming individuals, corporations, government, or society itself into improvement. A satirical critic usually employs irony to attain this goal. Although satire is usually meant to be humorous, its greater purpose is often profitable social criticism, using wit to draw at

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Divine orders Divine orders directed to his prophets (peace be upon them): Divine orders directed to his prophets (peace be upon them)
...Show More Authors

 

ملخص البحث:

    ان الله تعالى هو الذي خلق جميع المخلوقات ، والذي بيده الموت والحياة وان كل هذه المخلوقات تحتاج الى اوامر ، وهذه الاوامر الالهية وجهها الله لعبادة بوساطة انبياءه ( عليهم السلام) فكانوا هم اول المستسلمين والمنقادين لأوامره ، فجاءت الآيات الكريمة مخاطبة للأنبياء واقوامهم بشكل عام ولنبينا محمد (r) بشكل خاص.

اما عن المضمون البحثي فقد جاءت مادته مقسمة الى ثل

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
(Generalized Anxiety Disorder among Students of Baisc Education in Unv of Sulamina)
...Show More Authors

The current research aims to measure Generalized Anxiety Disorder among students of the University of Sulaymaniyah / College of Basic Education, and to identify the significance of differences between sex, scientific specialization and age, and for that reason, the research sample of (102) male and female students was chosen in a random manner, and the researcher used the diagnostic criteria for the generalized anxiety disorder contained He mentioned it in the Statistical and Diagnostic Manual of Psychiatry, and the paragraphs of the scale were formulated according to those standards after they verify the conditions of honesty and consistency, and the use of appropriate statistical means. The results of the research indicated that genera

... Show More
View Publication Preview PDF