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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
Mon Dec 25 2017
Journal Name
Al-khwarizmi Engineering Journal
Drag-Reducing Agent for Aqueous Liquid Flowing in Turbulent Mode through Pipelines
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Abstract

In this study, mucilage was extracted from Malabar spinach and tested for drag-reducing properties in aqueous liquids flowing through pipelines.  Friction produced by liquids flowing in turbulent mode through pipelines increase power consumption. Drag-reducing agents (DRA) such as polymers, suspended solids and surfactants are used to reduce power losses. There is a demand for natural, biodegradable DRA and mucilage is emerging as an attractive alternative to conventional DRAs. Literature review revealed that very little research has been done on the drag-reducing properties of this mucilage and there is an opportunity to explore the potential applications of mucilage from Malabar spinach. An experi

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
المنهج المنهج الأدبي في كتاب "أدب الكتاب" للصولي (ت335هـ) دراسة منهجية
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It is summarized that Abu-Baker Al-Soly is one of Arabic Muslim scientists who had special style in literary writing specifically in sciences and knowledge that had depended on the encyclopedia culture gained from various fields of science , this means that he was an individual who had participated to characterize features of Islamic –Arabic history enhanced the rules of it , this matter would encourage us to know the method and style of writing in the field of intellectual life in which the writer depended on the procedures direction of scientists that he lived in the Abbasid era .

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Feeding Problems in Children with Congenital Heart Diseases in Nasiriya Heart Center
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Objective: To identify feeding problems of children with congenital heart disease.
Methodology: Non probability (purposive) sample of (65) were selected of 225 children who visit Al Nasiriya
heart center during the period of conducting the pilot study, previously diagnosed with congenital heart
disease.
Results: The study results indicated that children with congenital heart disease have feeding difficulties, low
birth weight , repeated diarrhea , more than half of the sample taking medication for heart disease which cause
repeated vomiting, difficulty taking liquids and refusal of feeding or eating.(64.6%) of study sample suffered
from wasting. (78.5%) suffered from stunting. Almost half of the study sample suffered

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Negative space in branding: حاتم كاطع لكن حسن العطواني
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Human interest in negative space has existential roots, in addition to its cognitive value of things. In the environment, it includes space features from facts and activities, as negative space plays an active role in the field of visual perception, and this value comes from the need to absorb vital relationships in its environment, Man represents the positive part of negative space through his presence in this environment, and therefore this is reflected in the design of its types and the function of each element in the design, for the real effectiveness that the elements gain and their impact comes through the negative space that surrounds them and organizes their relationships with other elements, that the orientation is distributed a

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Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Applying Trade-off Curve to Support Set-Based Design application at an Aerospace Company
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Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

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Publication Date
Thu Jul 01 2010
Journal Name
Political Sciences Journal
السياسة الداخلية لعراق ما بعد الانتخابات 2010 دراسة في الثوابت والمتغيرات
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السياسة الداخلية لعراق ما بعد الانتخابات 2010 دراسة في الثوابت والمتغيرات

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Assessment <b></b>of Serum P53 Protein Level in Adult Patients with Acute Myeloid Leukemia in Correlation with Response to Treatment
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Background: Acute myeloid leukemia (AML) is an adult leukemia characterized by rapid proliferation of undifferentiated myeloid precursors, leading to bone marrow (BM) failure and impaired erythropoiesis. The p53 tumor suppressor protein regulates cell division and inhibits tumor development by preventing cell proliferation of altered or damaged DNA. It orchestrates various cellular reactions, including cell cycle arrest, DNA repair, and antioxidant properties. Objectives: To investigate the relationship of P53 serum level with hematological findings, remission, and survival status in de novo AML patients. Methods: This is a cross-sectional study that enrolled 63 newly diagnosed de novo AML patients, and 15 sex- and age-matched healt

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Publication Date
Mon Mar 18 2019
Journal Name
Baghdad Science Journal
Enhancement of hydrothermally Co <sub>3</sub> O <sub>4</sub> thin films as H <sub>2</sub> S gas sensor by loading yttrium element
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The gas sensing properties of Co3O4and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.The sensitivity, response time and recovery time to a H2S reducing gas were tested at different operating

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Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Tropical Medicine & Public Health
Newly developed method for determination of methyldopa drug using ammonium ceric (IV) nitrate by continuous flow injection analysis via homemade NAG-ADF-300-2 analyser
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A new, simple, sensitive and fast developed method was used for the determination of methyldopa in pure and pharmaceutical formulations by using continuous flow injection analysis. This method is based on formation a burgundy color complex between methyldopa andammonium ceric (IV) nitrate in aqueous medium using long distance chasing photometer NAG-ADF-300-2. The linear range for calibration graph was 0.05-8.3 mmol/L for cell A and 0.1-8.5 mmol/L for cell B, and LOD 952.8000 ng /200 µL for cell A and 3.3348 µg /200 µL for cell B respectively with correlation coefficient (r) 0.9994 for cell A and 0.9991 for cell B, RSD % was lower than 1 % for n=8. The results were compared with classical method UV-Spectrophotometric at λ max=280 n

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Publication Date
Sat Dec 30 2023
Journal Name
Basrah Journal Of Surgery
Can Hyaluronic acid gel enhance wound healing faster than Advanced Platelets Rich Fibrin following surgical removal of impacted mandibular third molars? A Randomized Controlled Trial
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