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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
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
قراءة قراءة نقدية في موارد كتاب الضوء اللامع للسخاوي (ث 902هـ)
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The book (Al-Thaw’ Al-Lami’) (Bright Light) by AlSakhawi is one of the most important historical sources in the Hijri ninth century. In this book, the author mentioned the biographies of most famous scientists and other authors browsing the most prominent scientific

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Statistical testing mediation in structural equations models variables with practical application
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In this research was the study of a single method of estimation and testing parameters mediating variables (Mediation) in a specimen structural equations SEM a bootstrap method, for the purpose of application of the integrated survey of the situation Marital data and health mirror Iraqi (I-WISH) for the year 2011 from the Ministry of Planning - device Central Bureau of Statistics, and applied to the appropriate data from the terms of the data to a form of structural equation SEM using factor analysis affirmative (Confirmatory Factor analysis) CFA As a way to see the match variables that make up the model, and after confirming the model matching or suitability are having the effect of variables mediation in the model tested by the

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Contemporary Challenges for Cloud Computing Data Governance in Information Centers: An analytical study
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Purpose – The Cloud computing (CC) and its services have enabled the information centers of organizations to adapt their informatic and technological infrastructure and making it more appropriate to develop flexible information systems in the light of responding to the informational and knowledge needs of their users. In this context, cloud-data governance has become more complex and dynamic, requiring an in-depth understanding of the data management strategy at these centers in terms of: organizational structure and regulations, people, technology, process, roles and responsibilities. Therefore, our paper discusses these dimensions as challenges that facing information centers in according to their data governance and the impa

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Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
اعتراضات اعتراضات الـخوارزمي الـنحوية في كتـابه التخمـير عـلى الـزمـخشـري ( قسم الأسماء )
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Abook of alzmkchri (AL-Mefsal) considers one of the most book familiarities among grammarians whom begin to explain it importance kitab AL-Takhmair for Khwarizmi separated opinions in grammatical schools that dealt with.

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
الدلالات الدلالات الصوتية للغة العربية في القران الكريم بين الحداثة والتجديد
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 A lot of researchers and specialists in language sciences have been agreed that Arabic language is on of living languages never disappear and keep pace with innovation and the challenges of the age and evolution civilization i.e any development in it’s connotations doesn't tzopped it (melted

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
مفھوم الامانة في التراث الأدبي للامام علي ( علیھ السلام ) - دراسة تحلیلیة
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the boot of honesty in the dictionary the term linguistic and religious
heritage, literary and Islamic Sufi thought, and concept in the literature of Imam
Ali, peace is upon him. And studied the summary first concerns its presence in the
literature and implications and directions, either the second part, has cared for the
analytical study has found research that safe weight was the counterpart of the
personality of the Imam accompanied the character most prominent in his
character, namely, (courage), it has struggled to deliver a impact of humanity in his
time and after the word and deed, It was based on the imagination in the formation
of images sensual and intellectual, to his persuasion of the evidence and argu

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Sustainability indicators in green residential buildings (Jawaher Degla residential complex as an example)
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The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their

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Publication Date
Mon Dec 16 2024
Journal Name
مجلة( النشرة الدولية في علم اللغة التطبيقي) Sabir. International Bulletin Of Applied Linguistics
فاعلية تطبيق أسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين
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فاعلية تطبيق اسلوب المهام الدراسية في اتقان اللغة الاسبانية للطلبة العراقيين.

Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Best Proximity Point Theorem for α ̃–ψ ̃-Contractive Type Mapping in Fuzzy Normed Space
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The best proximity point is a generalization of a fixed point that is beneficial when the contraction map is not a self-map. On other hand, best approximation theorems offer an approximate solution to the fixed point equation . It is used to solve the problem in order to come up with a good approximation. This paper's main purpose is to introduce new types of proximal contraction for nonself mappings in fuzzy normed space and then proved the best proximity point theorem for these mappings. At first, the definition of fuzzy normed space is given. Then the notions of the best proximity point and - proximal admissible in the context of fuzzy normed space are presented. The notion of α ̃–ψ ̃- proximal contractive mapping is introduced.

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر الاسئلة السابرة في تحصيل طلاب الصف الرابع العام لمادة التاريخ
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The importance of teaching methods and procedures comes from the nature and significance of the questions raised inside the classroom. That is, because questions, in fact, are the means of communication and interaction in the class situation. Therefore they are considered as indispensible elements in any teaching approach. Furthermore, it is noticeable that the majority of teachers fail in using them, for questions are often casted spontaneously and without pre-planning. Hence, a delay may occur in realizing the pre-set objectives, and let alone the dominance of stereotyped questions, especially when the teachers focus on a type of question which can be directly answered from the text-book.

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