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The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
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Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) form. The effect of the variables was explained through the use of statistical models using the least-squares method and the linear regression model. After testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead to maintaining the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace, Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.

Type of research: research paper.

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Publication Date
Wed Feb 01 2006
Journal Name
Political Sciences Journal
ملامح من فكرة القانون الطبيعي في حضارة العراق القديم
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ملامح من فكرة القانون الطبيعي في حضارة العراق القديم

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Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
دور الاسرة العراقية في غرس المنظومة القيمية لدى ابنائها
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The family is e Social first come into contact with filial friction direct and continuing as is the social environment the first to grow the patterns of socialization that make up the life of the individual in the future , especially in forming the personality of both social and cultural , the family's work to lay the foundations of standards called the system value , which is ( religious teachings - customs - traditions - norms ) and is on its way interaction values ​​between family members as well as the transfer of expertise , knowledge and models of behavioral by parents to their children , which will be in accordance with the type of interactions and social relations is also affected dev

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Publication Date
Wed Mar 30 2022
Journal Name
Arab Science Heritage Journal
الري والإصلاح الزراعي في العراق (1-132هـ/ 622-750م)
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The organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses.

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
ظاهرة المفارقة في كتاب بلاغات النساء دراسة بلاغية اسلوبية
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The Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom,

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Publication Date
Sun Jul 31 2022
Journal Name
جامعة بغداد مركز الدراسات الدولية
الحكم في أفغانستان بين المصالح و القانون الدولي الإنساني
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كان لسياسات االحتالل دور بارز في فشل مشروع إعادة بناء الدولة في افغانستان، وفي الوقت نفسه تتحمل دول االحتالل المسؤ و لية الكاملة عن بعض هذه ً كبي ارً السياسات مثل عدم التخطيط الجيد لمرحلة االحتالل وإعادة بناء الدول ة، ثم إن جزءا من فشل هذه السياسات يرجع الى البيئتين المحلية واإلقليمية ، كذلك كان للخبرة السياسية والدستورية وللواقع االجتماعي الثقافي األفغاني تأثيرهما المهم في قدرة المجتمع األفغاني ً على قبول

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Publication Date
Sun Oct 01 2006
Journal Name
Journal Of Educational And Psychological Researches
الكفايات التدريسية اللازمة لمدرسي التربية الإسلامية في المرحلة الإعدادية
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مشكلة البحث :

إن القرآن الكريم هو النور المبين والذكر الحكيم يحتوي على الغاية الأسمى التي تهدف اليها الإنسانية ، فهو روح التربية الإسلامية وهو المنهج القديم الذي تستمد منه فلسفتنا التربوية واتجاهاتها ،                                        (الزوبعي ، 1974: 18)

إن الدين الإسلامي هو نظام الهي

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
صلابة الشخصية وعلاقتها بتقدير الذات لدى التدريسيين في الجامعة
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     يتركز محور مشكلة البحث الحالي حول مفاهيم أساسية تعكس مكامن القوة في الشخصية الإنسانية وما لها من دور مؤثر على الواقع النفسي والمادي للفرد عموماً وهذه المفاهيم هي صلابة الشخصية، وتقدير الذات,ويتحدد مفهوم الصلابة من خلال مظاهر الشخصية وأسلوبها الذي تتميز به في التعامل مع الواقع وكيفية إدراكها وما تتمتع به من خبرات نفسية وتجارب حياتية داخلية تعكس مدى الوعي بالمستجدات الموقفية التي تصادفها

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Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
بابل بابل في العصر الشبيه بالكتابي وعصر فجر السلالات
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This study deals with the region of the Babylon governorate in Iraq during the Proto-Literate and Early Dynastic periods. It is the region of the well- known ancient capital Babylon. The earlier period includes Late Uruk, Jamdat nasr, and the first epoch of the Early Dynastic period. The latter includes the second and third epochs of the Early Dynastic period. The both periods had lasted more than one thousand years (3500-2334 BC

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
التحليل الداللي للكلمات المستبدلة في سورتي المؤمنون و النور
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The words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة بعض المقدّرات الحصينة في دوال التمييز بأستخدام المحاكاة
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The development in manufacturing computers from both (Hardware and Software) sides, make complicated robust estimators became computable and gave us new way of dealing with the data, when classical discriminant methods failed in achieving its optimal properties especially when data contains a percentage of outliers. Thus, the inability to have the minimum probability of misclassification. The research aim to compare robust estimators which are resistant to outlier influence like robust H estimator, robust S estimator and robust MCD estimator, also robustify misclassification probability with showing outlier influence on the percentage of misclassification when using classical methods. ,the other

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