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
Tue Jan 18 2022
Journal Name
Iraqi Journal Of Science
Image Encryption Based on Intelligent Session Mask Keys
...Show More Authors

The revolution of multimedia has been a driving force behind fast and secured data transmission techniques. The security of image information from unapproved access is imperative. Encryptions technique is used to transfer data, where each kind of data has its own special elements; thus various methods should to be used to conserve distributing the image. This paper produces image encryption improvements based on proposed an approach to generate efficient intelligent session (mask keys) based on investigates from the combination between robust feature for ECC algebra and construction level in Greedy Randomized Adaptive Search Procedure (GRASP) to produce durable symmetric session mask keys consist of ECC points. Symmetric behavior for ECC

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Proposal for Exchange Text message Based on Image
...Show More Authors

     The messages are ancient method to exchange information between peoples. It had many ways to send it with some security.

    Encryption and steganography was oldest ways to message security, but there are still many problems in key generation, key distribution, suitable cover image and others. In this paper we present proposed algorithm to exchange security message without any encryption, or image as cover to hidden. Our proposed algorithm depends on two copies of the same collection images set (CIS), one in sender side and other in receiver side which always exchange message between them.

      To send any message text the sender converts message to ASCII c

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Identifying Digital Forensic Frameworks Based on Processes Models
...Show More Authors

Digital forensic is part of forensic science that implicitly covers crime related to computer and other digital devices. It‟s being for a while that academic studies are interested in digital forensics. The researchers aim to find out a discipline based on scientific structures that defines a model reflecting their observations. This paper suggests a model to improve the whole investigation process and obtaining an accurate and complete evidence and adopts securing the digital evidence by cryptography algorithms presenting a reliable evidence in a court of law. This paper presents the main and basic concepts of the frameworks and models used in digital forensics investigation.

View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Mon Jul 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Nano ẛـpreـgـOpen Set
...Show More Authors

      In this work, the notion is defined by using    and some properties of this set are studied also,  and   Ù€ set are two concepts that are defined by using ; many examples have been cited to indicate that the reverse of the propositions and remarks is not achieved. In addition, new application example of nano was studied.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
On Closed Quasi Principally Injective Acts over Monoids
...Show More Authors

The concept of closed quasi principally injective acts over monoids is introduced ,which signifies a generalization for the quasi principally injective as well as for the closed quasi injective acts. Characterization of this concept is intended to show the behavior of a closed quasi principally injective property. At the same time, some properties of closed quasi principally injective acts are examined in terms of their endomorphism monoid. Also, the characterization of a closed self-principally injective monoid is given in terms of its annihilator. The relationship between the following concepts is also studied; closed quasi principally injective acts over monoids, Hopfian, co Hopfian, and directly finite property. Ultimately, based on

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu May 23 2019
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Historical Highlights on Mental Health Education in Iraq
...Show More Authors

This article aims to cast a shadow over the history of mental health education and training in Iraq and a projection of Islamic scientific heritage in Baghdad during the seventh century. It also discloses the foundation of first teaching and training centers in psychiatry focusing on the marked contribution of the pioneer psychiatrists. Introduction. Up to our knowledge there is no elaborate published literature focusing on historical role of Iraq in mental health education and training and its current reality apart from scares data about mental health in Mediterranean region as a whole. In this article, we try calling the attention to the outstanding contribution of Iraq in mental health and medical educati

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Dec 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Modules with Chain Conditions on S-Closed Submodules
...Show More Authors

  Let L be a commutative ring with identity and let W be a unitary left L- module. A submodule D of an L- module W is called  s- closed submodule denoted by  D ≤sc W, if D has   no  proper s- essential extension in W, that is , whenever D ≤ W such that D ≤se H≤ W, then D = H. In  this  paper,  we study  modules which satisfies  the ascending chain  conditions (ACC) and descending chain conditions (DCC) on this kind of submodules.

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Text Classification Based on Weighted Extreme Learning Machine
...Show More Authors

The huge amount of documents in the internet led to the rapid need of text classification (TC). TC is used to organize these text documents. In this research paper, a new model is based on Extreme Machine learning (EML) is used. The proposed model consists of many phases including: preprocessing, feature extraction, Multiple Linear Regression (MLR) and ELM. The basic idea of the proposed model is built upon the calculation of feature weights by using MLR. These feature weights with the extracted features introduced as an input to the ELM that produced weighted Extreme Learning Machine (WELM). The results showed   a great competence of the proposed WELM compared to the ELM. 

View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Apr 01 2020
Journal Name
Plant Archives
Reducing water stress on apricot saplings cv. Zanjelly
...Show More Authors

Scopus (2)
Scopus
Publication Date
Thu Aug 01 2019
Journal Name
2019 2nd International Conference On Engineering Technology And Its Applications (iiceta)
Human Gait Identification System Based on Average Silhouette
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref