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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 Jan 30 2022
Journal Name
Iraqi Journal Of Science
A New Image Encryption Algorithm Based on Multi Chaotic System
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       In recent years, encryption technology has been developed rapidly and many image encryption methods have been put forward. The chaos-based image encryption technique is a modern encryption system for images. To encrypt images, it uses random sequence chaos, which is an efficient way to solve the intractable problem of simple and highly protected image encryption. There are, however, some shortcomings in the technique of chaos-based image encryption, such limited accuracy issue. The approach focused on the chaotic system in this paper is to construct a dynamic IP permutation and S-Box substitution by following steps. First of all, use of a new IP table for more diffusion of al

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Photonic Crystal Fiber Pollution Sensor based on Surface Plasmon Resonance
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       In this work, a pollution-sensitive Photonic Crystal Fiber (PCF) based on Surface Plasmon Resonance (SPR) technology is designed and implemented for sensing refractive indices and concentrations of polluted  water . The overall construction of the sensor is achieved by splicing short lengths of PCF (ESM-12) solid core on one side with traditional multimode fiber (MMF) and depositing a gold nanofilm of 50nm thickness on the end of the PCF sensor. The PCF- SPR experiment was carried out with various samples of polluted water including(distilled water, draining water, dirty pond water, chemical water, salty  water and oiled water). The location of the resonant wavelength peaks is seen to move to longer wavelengths (red shift)

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Publication Date
Sat Jan 19 2019
Journal Name
Artificial Intelligence Review
Survey on supervised machine learning techniques for automatic text classification
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Publication Date
Fri May 01 2015
Journal Name
Journal Of Engineering
On Gradient Descent Localization in 3-D Wireless Sensor Networks
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Localization is an essential demand in wireless sensor networks (WSNs). It relies on several types of measurements. This paper focuses on positioning in 3-D space using time-of-arrival- (TOA-) based distance measurements between the target node and a number of anchor nodes. Central localization is assumed and either RF, acoustic or UWB signals are used for distance measurements. This problem is treated by using iterative gradient descent (GD), and an iterative GD-based algorithm for localization of moving sensors in a WSN has been proposed. To localize a node in 3-D space, at least four anchors are needed. In this work, however, five anchors are used to get better accuracy. In GD localization of a moving sensor, the algo

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
An Application Domain Based on General Object Oriented Software Models
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Any software application can be divided into four distinct interconnected domains namely, problem domain, usage domain, development domain and system domain. A methodology for assistive technology software development is presented here that seeks to provide a framework for requirements elicitation studies together with their subsequent mapping implementing use-case driven object-oriented analysis for component based software architectures. Early feedback on user interface components effectiveness is adopted through process usability evaluation. A model is suggested that consists of the three environments; problem, conceptual, and representational environments or worlds. This model aims to emphasize on the relationship between the objects

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Printed Arabic Characters Recognition Based on Minimum Distance Classifier Technique
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     The printed Arabic character recognition are faced numerous challenges due to its character body which are changed depending on its position in any sentence (at beginning or in the middle or in the end of the word). This paper portrays recognition strategies. These strategies depend on new pre-processing processes, extraction the structural and numerical features to build databases for printed alphabetical Arabic characters. The database information that obtained from features extracted was applied in recognition stage. Minimum Distance Classifier technique (MDC) was used to classify and train the classes of characters. The procedure of one character against all characters (OAA) was used in determination the rate

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Characterizing Jordan Higher Centralizers on Triangular Rings through Zero Product
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n this paper , we prove that if T is a 2-torsion free triangular ring and be a family of additive mapping then satisfying is a higher centralizer which is means that is Jordan higher centralizer on 2-torsion free triangular ring if and only if is a higher centralizer and also we prove that if be a family of additive mapping satisfying the relation Σ , Then is a higher centralizer.

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Publication Date
Sun Jan 09 2022
Journal Name
Iraqi Journal Of Science
Near IR Photoconductive Detector Based on f-MWCNTs/Polythiophen Nanocomposite
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Carbon nanotubes are an ideal material for infrared applications due to their
excellent electronic and photo electronic properties, suitable band gap, mechanical
and chemical stabilities. Functionalised multi-wall carbon nanotubes (f-MWCNTs)
were incorporated into polythiophen (PTh) matrix by electro polymerization
method. f-MWCNTs/ PTh nanocomposit films were prepared with 5wt% and
10wt% loading ratios of f-MWCNTs in the polymer matrix. The films are deposited
on porous silicon nanosurfaces to fabricate photoconductive detectors work in the
near IR region. The detectors were illuminated by semiconductor laser diode with
peak wavelength of 808 nm radiation power of 300 mW. FTIR spectra assignments
verify that t

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Robotic System for Tracking Moving Objects Based On Their Color
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Tracking moving objects is one of a very important applications within the computer vision. The goal of object tracking is segmenting a region of interest from a video scene and keeping track of its motion and positioning. Track moving objects used in many applications such as video surveillance, robot vision, and traffic monitoring, and animation. In this paper a four-wheeled robotic system have been designed and implemented by using Arduino-Uno microcontroller. Also a useful algorithms have been developed to detect and track objects in real time. The main proposed algorithm based on the kernel based color algorithm and some geometric properties to tracking color object. Robotic system is a compromise of two principal parts which are th

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Publication Date
Fri Jul 01 2011
Journal Name
Engineering And Technology Journal
Off-Line Arabic Signature Recognition Based on Invariant Moments Properties
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