Preferred Language
Articles
/
jeasiq-2022
The Effect of Brainstorming on audit Quality and its Reflection on Detecting the Risk of Fraud
...Show More Authors

Brainstorming is one of the fundamental and necessary concepts for practising 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) A form, and the effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model, and 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 maintain 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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
A Lightweight Image Encryption Algorithm Based on Elliptic Curves and a 5D Logistic Map
...Show More Authors

    Cryptography can be thought of as a toolbox, where potential attackers gain access to various computing resources and technologies to try to compute key values. In modern cryptography, the strength of the encryption algorithm is only determined by the size of the key. Therefore, our goal is to create a strong key value that has a minimum bit length that will be useful in light encryption. Using elliptic curve cryptography (ECC) with Rubik's cube and image density, the image colors are combined and distorted, and by using the Chaotic Logistics Map and Image Density with a secret key, the Rubik's cubes for the image are encrypted, obtaining a secure image against attacks. ECC itself is a powerful algorithm that generates a pair of p

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Image encryption based on combined between linear feedback shift registers and 3D chaotic maps
...Show More Authors

Protecting information sent through insecure internet channels is a significant challenge facing researchers. In this paper, we present a novel method for image data encryption that combines chaotic maps with linear feedback shift registers in two stages. In the first stage, the image is divided into two parts. Then, the locations of the pixels of each part are redistributed through the random numbers key, which is generated using linear feedback shift registers. The second stage includes segmenting the image into the three primary colors red, green, and blue (RGB); then, the data for each color is encrypted through one of three keys that are generated using three-dimensional chaotic maps. Many statistical tests (entropy, peak signa

... Show More
View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Intelligent Systems
A study on predicting crime rates through machine learning and data mining using text
...Show More Authors
Abstract<p>Crime is a threat to any nation’s security administration and jurisdiction. Therefore, crime analysis becomes increasingly important because it assigns the time and place based on the collected spatial and temporal data. However, old techniques, such as paperwork, investigative judges, and statistical analysis, are not efficient enough to predict the accurate time and location where the crime had taken place. But when machine learning and data mining methods were deployed in crime analysis, crime analysis and predication accuracy increased dramatically. In this study, various types of criminal analysis and prediction using several machine learning and data mining techniques, based o</p> ... Show More
View Publication
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Bulletin Of Electrical Engineering And Informatics
A new pseudorandom bits generator based on a 2D-chaotic system and diffusion property
...Show More Authors

A remarkable correlation between chaotic systems and cryptography has been established with sensitivity to initial states, unpredictability, and complex behaviors. In one development, stages of a chaotic stream cipher are applied to a discrete chaotic dynamic system for the generation of pseudorandom bits. Some of these generators are based on 1D chaotic map and others on 2D ones. In the current study, a pseudorandom bit generator (PRBG) based on a new 2D chaotic logistic map is proposed that runs side-by-side and commences from random independent initial states. The structure of the proposed model consists of the three components of a mouse input device, the proposed 2D chaotic system, and an initial permutation (IP) table. Statist

... Show More
View Publication
Scopus (12)
Crossref (6)
Scopus Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
An Experimental Research on Design and Development Diversified Controllers for Tri-copter Stability Comparison
...Show More Authors
Abstract<p>The drones have become the focus of researchers’ attention because they enter into many details of life. The Tri-copter was chosen because it combines the advantages of the quadcopter in stability and manoeuvrability quickly. In this paper, the nonlinear Tri-copter model is entirely derived and applied three controllers; Proportional-Integral-Derivative (PID), Fractional Order PID (FOPID), and Nonlinear PID (NLPID). The tuning process for the controllers’ parameters had been tuned by using the Grey Wolf Optimization (GWO) algorithm. Then the results obtained had been compared. Where the improvement rate for the Tri-copter model of the nonlinear controller (NLPID) if compared with </p> ... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The role of Hajjaj bin Yusuf Al - Thaqafi in the linguistic reform of the Holy Quran
...Show More Authors

During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

View Publication Preview PDF
Publication Date
Sat Sep 14 2019
Journal Name
Journal Of Legal Sciences
Extent of the Legality of the Use of Drones in International Humanitarian Law
...Show More Authors

Rules of international humanitarian law establish restrictions on parties to armed conflicts in the their choice of weapons, means and methods of warfare. States when develop or acquire new weapons should verify that it complies with these rules. Current progress by new technology indicates that is very important to continue to assess the legality of new weapons.

View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Difficulties toward third level students in the department of Arabic language for both Education for Women College and Ibn Rushd/University of Baghdad for the studying of Arabic language curriculum: Difficulties toward third level students in the department of Arabic language for both Education for Women College and Ibn Rushd/University of Baghdad for the studying of Arabic language curriculum
...Show More Authors

Abstract
The curriculum is amodern science which reflects the social philosophy and
what it needs . It searches for amothod that limits the knowledge that the
indiridual gets in the society and the sorts of the culture that suits the enrironment
in which they live. It also clears for them their history and their great in heritance.
It has a great in flunce in their mental growth ,and it teacher the students new
roles in the thin king ,and training then on what they have learned . According to
there points the problem concentrats on the mostimpotant difficulties which facer
thestudents in studing Arabic langnage text-books
In spite of the great care that the text taker but it is full of subjects and studies
w

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Capability to a chive An Effective Marketing Performance In Banks: applied Study in a sample of Iraqi Banks
...Show More Authors

The marketing of banking service is considered to be one of the impotent fields which showed a universal inebriates . He research showed the comparison between the application of marketing in ideas and application for loot government and private Iraqi bank. The research comets of four parts; Mythology / the concept and the importance of Banking Marketing / Research applichlion/ Conelnion and  recommendation.

View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The reality of succession planning Under the retirement law No. (26) of 2019 / Applied research in the medical city
...Show More Authors

This research aims to know the reality of succession planning in the researched organization and how it occupies the important jobs in the organization and its readiness for sudden and urgent events that lead to the vacancy of these jobs, and the importance of this research is that it is one of the rare Arab and Iraqi studies and research in this field, as it is one of the first researches It deals with the reality of succession planning in light of the retirement law No. (26) of 2019, and the research problem was the absence of consecutive planning programs and the weak preparation of suitable candidates to face sudden and urgent conditions as replacements for current leaders who occupy the leading and key positions in the depar

... Show More
View Publication Preview PDF
Crossref