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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 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
Wed Nov 12 2025
Journal Name
Journal Of Physical Education
Analyzing the Reality of the Human and Financial Capabilities of Managing Basketball Sports Tournaments in Iraq from the Central Iraqi Federation, sub-federations, Referees, Premier League teams’ Point of View
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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Idealism and Realism in The Design: A Comparative Study
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At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
Counter Psychological Warfare in the partisan press during the operations of Mosul liberation: An analytical study in the “Tareek Al Shaab” Newspaper
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The research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
The Mental Image of the Iraqi Policeman in the Anbar Province
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The study of images in the cognitive field receives considerable attention by researchers, whether in the field of media and public relations or in other humanities. Due to the great importance in shaping trends of public opinion, especially trends that individuals and the behaviors of people, institutions or ideas are determined by forming images that they hold in their minds towards these persons or institutions. Modern enterprises have realized, whether they are governmental ministries and official departments or non-governmental organizations as civil society organizations, the importance of studying the dominant image in the minds of the masses and make decisions and draw plans to configure this image as these institutions wishes.&n

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Publication Date
Fri Nov 04 2016
Journal Name
International Journal Of Renewable Energy Development
The Temperature Profile for The Innovative Design of the Perforated Fin
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The development of the perforated fin had proposed in many studies to enhance the heat transfer from electronic pieces. This paper presents a novel derivative method to find the temperature distribution of the new design (inclined perforated) of the pin fin. Perforated with rectangular section and different angles of inclination was considered. Signum Function is used for modeling the variable heat transfer area. Set of parameters to handle the conduction and convection area were calculated. Degenerate Hypergeometric Equation (DHE) was used for modeling the Complex energy differential equation and then solved by Kummer’s series. In the validation process, Ansys 16.0-Steady State Thermal was used. Two geometric models were consider

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Properties of Thermal Waves Affecting Iraq
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This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

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Publication Date
Tue Dec 01 2020
Journal Name
Gulf Economist
The Bayesian Estimation in Competing Risks Analysis for Discrete Survival Data under Dynamic Methodology with Application to Dialysis Patients in Basra/ Iraq
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Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Gender and Society
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Publication Date
Fri Jan 01 2021
Journal Name
Beirut: Kanz Publising House
Rumi and the Qura’n
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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Information Technology In Enhancing Performance Evaluation And Responsibility Accounting (Empirical Study In Jordan Hotels )
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   This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .

  The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.

    The study believed that this situation would not be achieved unless the hotel industry will app

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