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
Sat Jun 26 2021
Journal Name
2021 Ieee International Conference On Automatic Control & Intelligent Systems (i2cacis)
Vulnerability Assessment on Ethereum Based Smart Contract Applications
...Show More Authors

View Publication
Scopus (9)
Crossref (5)
Scopus Crossref
Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Network Authentication Protocol Based on Secure Biometric NIDN
...Show More Authors

In this paper an authentication based finger print biometric system is proposed with personal identity information of name and birthday. A generation of National Identification Number (NIDN) is proposed in merging of finger print features and the personal identity information to generate the Quick Response code (QR) image that used in access system. In this paper two approaches are dependent, traditional authentication and strong identification with QR and NIDN information. The system shows accuracy of 96.153% with threshold value of 50. The accuracy reaches to 100% when the threshold value goes under 50.

View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Soft Bornological Group Acts on Soft Bornological Set
...Show More Authors

        In this paper, we introduce the notation of the soft bornological group to solve the problem of boundedness for the soft group. We combine soft set theory with bornology space to produce a new structure which is called    soft bornological group. So that both the product and inverse maps are soft bounded. As well as, we study the actions of the soft bornological group on the soft bornological sets. The aim soft bornological set is to partition into orbital classes by acting soft bornological group on the soft bornological set. In addition, we explain the centralizer, normalizer, and stabilizer in details. The main important results are to prove that the product of soft bornological groups is soft bornol

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Oct 31 2021
Journal Name
Research Journal Of Pharmacy And Technology
A Review on Film Forming Drug Delivery Systems
...Show More Authors

Conventional dosage forms for topical and transdermal drug delivery have several disadvantages related mainly to its poor skin permeation and patient compliance. Many approaches have been developed to improve these dosage forms. Film forming drug delivery systems represents a recent advancement in this field. It provides improved patient compliance with enhanced skin permeation of drugs. In its simplest form, these consist of a polymeric solution, usually in a supersaturated state, in a suitable solvent. A plasticizer is usually added to improve the flexibility and enhance the tensile strength to the film. It is also possible to control and sustain the drug release from the films by controlling the polymeric content, concentration o

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Mon Jul 01 1996
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SOME ACARINE ECTOPARASITES ON BATS IN MIDDLE IRAQ
...Show More Authors

A total of 61 bat specimens belonging to three species were collected from four distinct sites in the middle of Iraq. Five species of acarine ectoparasites on bats were found. These were: Steatonyssus periblepharus Kolenati, Spinturnix acuminatus (C. L. K.). Cheletonella sp. Rhizoglyphus sp., and Argas sp. Three of the recorded species were new to Iraqi fauna. The abundance and accurence of each parasite was varied from one species to another. S. periblepharus aria S. acuminatus were the most common species found in this study.

View Publication Preview PDF
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
A Review on Arabic Sign Language Translator Systems
...Show More Authors
Abstract<p>Deaf and dumb peoples are suffering difficulties most of the time in communicating with society. They use sign language to communicate with each other and with normal people. But Normal people find it more difficult to understand the sign language and gestures made by deaf and dumb people. Therefore, many techniques have been employed to tackle this problem by converting the sign language to a text or a voice and vice versa. In recent years, research has progressed steadily in regard to the use of computers to recognize and translate the sign language. This paper reviews significant projects in the field beginning with important steps of sign language translation. These projects can b</p> ... Show More
View Publication
Scopus (7)
Crossref (4)
Scopus Crossref
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 (5)
Crossref (3)
Scopus Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Improve topic modeling algorithms based on Twitter hashtags
...Show More Authors
Abstract<p>Today with increase using social media, a lot of researchers have interested in topic extraction from Twitter. Twitter is an unstructured short text and messy that it is critical to find topics from tweets. While topic modeling algorithms such as Latent Semantic Analysis (LSA) and Latent Dirichlet Allocation (LDA) are originally designed to derive topics from large documents such as articles, and books. They are often less efficient when applied to short text content like Twitter. Luckily, Twitter has many features that represent the interaction between users. Tweets have rich user-generated hashtags as keywords. In this paper, we exploit the hashtags feature to improve topics learned</p> ... Show More
View Publication
Scopus (18)
Crossref (15)
Scopus Crossref
Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Review on Hybrid Swarm Algorithms for Feature Selection
...Show More Authors

    Feature selection represents one of the critical processes in machine learning (ML). The fundamental aim of the problem of feature selection is to maintain performance accuracy while reducing the dimension of feature selection. Different approaches were created for classifying the datasets. In a range of optimization problems, swarming techniques produced better outcomes. At the same time, hybrid algorithms have gotten a lot of attention recently when it comes to solving optimization problems. As a result, this study provides a thorough assessment of the literature on feature selection problems using hybrid swarm algorithms that have been developed over time (2018-2021). Lastly, when compared with current feature selection procedu

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Red flour beetle survival on different food items
...Show More Authors

Studied red beetle life on each of the yen and wheat durum wheat, barley, corn, rice, chickpeas, ground peanuts and beans in Living situation constant temperature and relative humidity of 65% for a period of 66 days was the life cycle of the insect different from one substance to another ....

View Publication Preview PDF