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jeasiq-2022
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 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.

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
On GCYD-Method In e-Abacus Diagram
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     We will provide a new method in this study that integrates two types of applications, namely Graph Theory and Conjugate Young Diagram, the idea of combining the graph and the Young diagram is presented by Ali And Mahmood, which is primarily based on the idea of the e-abacus diagram, the new method is called GCYD, it directly applies to the English letter section, which will be a two-layer coding. It makes it difficult to detect the word or sentence.

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Publication Date
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Projective 3-Space Over Galois Field
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        The purpose of this paper is to give the definition of projective 3-space PG(3,q) over Galois field GF(q), q = pm for some prime number p and some integer m.

        Also, the definition of the plane in PG(3,q) is given and state the principle of duality.

        Moreover some theorems in PG(3,q) are proved.

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Publication Date
Tue Aug 23 2022
Journal Name
Int. J. Nonlinear Anal. Appl.
Face mask detection based on algorithm YOLOv5s
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Determining the face of wearing a mask from not wearing a mask from visual data such as video and still, images have been a fascinating research topic in recent decades due to the spread of the Corona pandemic, which has changed the features of the entire world and forced people to wear a mask as a way to prevent the pandemic that has calmed the entire world, and it has played an important role. Intelligent development based on artificial intelligence and computers has a very important role in the issue of safety from the pandemic, as the Topic of face recognition and identifying people who wear the mask or not in the introduction and deep education was the most prominent in this topic. Using deep learning techniques and the YOLO (”You on

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Science
A CRYPTOGRAPHIC TECHNIQUE BASED ON AVL TREE
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Publication Date
Thu Feb 28 2019
Journal Name
Multimedia Tools And Applications
Shot boundary detection based on orthogonal polynomial
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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Image Compression Techniques on-Board Small Satellites
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      Raw satellite images are considered high in resolution, especially multispectral images captured by remote sensing satellites. Hence, choosing the suitable compression technique for such images should be carefully considered, especially on-board small satellites, due to the limited resources. This paper presents an overview and classification of the major and state-of-the-art compression techniques utilized in most space missions launched during the last few decades, such as the Discrete Cosine Transform (DCT) and the Discrete Wavelet Transform (DWT)-based compression techniques. The pros and cons of the onboard compression methods are presented, giving their specifications and showing the differences among them to provide uni

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Intrusion Detection Approach Based on DNA Signature
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Intrusion-detection systems (IDSs) aim at detecting attacks against computer systems and networks or, in general, against information systems. Most of the diseases in human body are discovered through Deoxyribonucleic Acid (DNA) investigations. In this paper, the DNA sequence is utilized for intrusion detection by proposing an approach to detect attacks in network. The proposed approach is a misuse intrusion detection that consists of three stages. First, a DNA sequence for a network traffic taken from Knowledge Discovery and Data mining (KDD Cup 99) is generated. Then, Teiresias algorithm, which is used to detect sequences in human DNA and assist researchers in decoding the human genome, is used to discover the Shortest Tandem Repeat (S

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
F-Compact operator on probabilistic Hilbert space
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This paper deals with the F-compact operator defined on probabilistic Hilbert space and gives some of its main properties.

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Adsorption Study for Trifluralin on Iraqi ? –Alumina
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Equilibrium adsorption isotherm for the removal of trifluralin from aqueous solutions using ? –alumina clay has been studied. The result shows that the isotherms were S3 according Giels classification. The effects of various experimental parameters such as contact time, adsorbent dosage, effect of pH and temperature of trifluralin on the adsorption capacities have been investigated. The adsorption isotherms were obtained by obeying freundlich adsorption isotherm with (R2 = 0.91249-0.8149). The thermodynamic parameters have been calculated by using the adsorption process at five different temperature, the values of ?H, ?G and ?S were (_1.0625) kj. mol-1, (7.628 - 7.831) kj.mol-1 and (_2.7966 - _2.9162) kg.

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Effective Image Watermarking Method Based on DCT
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Most includeding techniques of digital watermark even now working through the direct inclusion in the pixel without taking into account the level of compression (attack) that can go wrong, which makes digital watermark can be discarded easily. In this research, a method was proposed to overcome this problem, which is based on DCT (after image partitioned into non overlapped blocks with size 8×8 pixel), accompanied by a quantization method. The watermark (digital image) is embedded in DCT frequency domain seeking the blocks have highest standard deviation (the checking is only on the AC coefficients) within a predetermined threshold value, then the covered image will compressed (attacked) varying degrees of compression. The suggested met

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