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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
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
Generalized Γ-n-Derivations on Prime Γ-Near-Rings
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Abstract<p>The main purpose of this paper is to define generalized Γ-n-derivation, study and investigate some results of generalized Γ-n-derivation on prime Γ-near-ring G and <italic>K</italic> be a nonzero semi-group ideal of <italic>G</italic> which force G to be a commutative ring.</p>
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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Retrieving Mobile Phone Information Based on Digital Search Tree
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     The current study primarily aims to develop a dictionary system for tracing mobile phone numbers for call centers of mobile communication companies. This system tries to save the numbers using a digital search tree in order to make the processes of searching and retrieving customers’ information easier and faster. Several shrubs that represent digits of the total phone numbers will be built through following the phone number digits to be added to the dictionary, with the owner name being at the last node in the tree. Thus, by such searching process, every phone number can be tracked digit-by-digit according to a required path inside its tree, until reaching the leaf. Then, the value stored in the node, that rep

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
On Two Sided -n-Derivations in Prime near – Rings
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In this paper, we investigate prime near – rings with two sided α-n-derivations
satisfying certain differential identities. Consequently, some well-known results
have been generalized. Moreover, an example proving the necessity of the primness
hypothesis is given.

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
A note on an –module with -pure intersection property
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Let be a ring. Given two positive integers and , an module is said to be -presented, if there is an exact sequence of -modules with is -generated. A submodule of a right -module is said to be -pure in , if for every -Presented left -module the canonical map is a monomorphism. An -module has the -pure intersection property if the intersection of any two -pure submodules is again -pure. In this paper we give some characterizations, theorems and properties of modules with the -pure intersection property.

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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conference Proceedings
Developing a lightweight cryptographic algorithm based on DNA computing
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This work aims to develop a secure lightweight cipher algorithm for constrained devices. A secure communication among constrained devices is a critical issue during the data transmission from the client to the server devices. Lightweight cipher algorithms are defined as a secure solution for constrained devices that require low computational functions and small memory. In contrast, most lightweight algorithms suffer from the trade-off between complexity and speed in order to produce robust cipher algorithm. The PRESENT cipher has been successfully experimented on as a lightweight cryptography algorithm, which transcends other ciphers in terms of its computational processing that required low complexity operations. The mathematical model of

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Laboratory Investigation on Roller Compaction Technique in Concrete Construction
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Roller compacted concrete (RCC) is a concrete compacted by roller compaction. The concrete mixture in its unhardened state must support a roller while being compacted. The aim of this research work was to investigate the behavior and properties of roller compacted concrete when constructed in the laboratory using roller compactor manufactured in local market to simulate the field conditions. The roller compaction was conducts in three stages; each stage has different loading and number of passes of the roller. For the first stage, a load of (24) kg and (5) passes in each direction had been employed. For the second stage, a load of (104) kg and (10) passes in each direction were conducted. Finally, at the third stage, a load of (183) kg a

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Publication Date
Wed May 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Pairwise Semi-p-separation Axioms in Bitopological Spaces
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In this paper, we define a new type of pairwise separation axioms called pairwise semi-p- separation axioms in bitopological spaces, also we study some properties of these spaces and relationships of each one with the ordinary separation axioms in the bitopological spaces.

 

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Publication Date
Mon Jan 10 2022
Journal Name
Iraqi Journal Of Science
Iris Outer Boundary Localization Based on Leading Edge Technique
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In recent years, the iris biometric occupies a wide interesting when talking about
biometric based systems, because it is one of the most accurate biometrics to prove
users identities, thus it is providing high security for concerned systems. This
research article is showing up an efficient method to detect the outer boundary of
the iris, using a new form of leading edge detection technique. This technique is
very useful to isolate two regions that have convergent intensity levels in gray scale
images, which represents the main issue of iris isolation, because it is difficult to
find the border that can separate between the lighter gray background (sclera) and
light gray foreground (iris texture). The proposed met

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
Oxidative stress status in hypertensive patients on amlodipine treatment
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Background: Oxidative stress may contribute to the etiology of hypertension in humans. Oxidative stress is an imbalance between reactive oxygen species (ROS) and antioxidant defense mechanisms, causing damage to biological macromolecules and dysregulation of normal metabolism and physiology. Amlodipine as an antihypertensive agent is a long-acting calcium channel blocker that dilates blood vessels and improves blood flow. The aim of this study was to assess the oxidative stress in hypertensive patients on Amlodipine treatment through the assessment of salivary Malondialdehyde (MDA) and superoxide dismutase (SOD) as a marker of oxidative stress.

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
On Skew Left n-Derivations with Lie Ideal Structure
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In this paper the centralizing and commuting concerning skew left -derivations and skew left -derivations associated with antiautomorphism on prime and semiprime rings were studied and  the commutativity of Lie ideal under certain conditions were proved.

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