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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
Tue May 16 2023
Journal Name
Political Sciences Journal
The Dens of Extremism and Terrorism in Syrian Camps (Al-Hol as a model)
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After the defeat of the military terrorist organization "ISIS" and the fall of the throne of its alleged state in the Iraqi city of Nineveh, in Syrian Baghouz, and the end of its control over the land, the Syrian camps, especially "Al-Hol" camp, emerge as an incubator for the ideology of the terrorist organization "ISIS" and a vital base for its consolidation and dissemination, which includes (68,000- 73,000) people. During the years following the military defeat of (ISIS), the camp witnesses the spread of extremist ideas widely at the hands of its residents, including the families of the organizations dead's, extremist detainees, and those who deal with it, taking advantage of the deterioration of the environmental, se

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Influence of electrodes area ratios and the discharge volume in RF capacitively coupled plasma
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Experimental results on harmonic distortions in 13.56 MHz RF Argon glow discharge using different grounded electrodes areas and electrodes spacing are presented. The experiment is carried out at four pressure values. RF power values used are between 20 and 90 watts. The results indicate significant increase in distortions at two specific values of the cone angle enclosing the two electrodes within its geometrical volume. The computation of the cone head angle gave the symmetry discharge or asymmetry as well as when the angle is small the condition is near symmetry discharge associated with decrease in the nonlinearity.

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
Simulation Model for the Assessment of Direct and Indirect Georeferencing Techniques in Analytical Photogrammetry
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B Saleem, H Alwan, L Khalid, Journal of Engineering, 2011 - Cited by 2

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Publication Date
Sun Jan 01 2023
Journal Name
Dental Hypotheses
Revolutionizing Systematic Reviews and Meta-analyses: The Role of Artificial Intelligence in Evidence Synthesis
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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
The Association of Prothrombin Gene Mutations and Cytomegalovirus Infection with Abortion Among Iraqi Women
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Abortion is categorized as the termination of conception caused by the failure or removal of the embryo from the uterus before the conclusion of pregnancy. Microorganisms and genetic factors are two of the many factors associated with abortion. Cytomegalovirus is a widespread congenital virus infection pathogen that affects a wide variety of people. The prothrombin gene is one of the essential causes that trigger blood clotting and the function of abortion women, therefore the aim of the study is to detect and associate Cytomegalovirus and prothrombin gene mutation (Gene ID: 14061 in NCBI) with abortion through genetic and immunological methods. Five ml of whole blood was collected from an intravenous puncture and divided into two tubes,

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Synthesis and Study the Biological Activity of New Heterocyclic Compounds Derived From Hydrazide Derivatives
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Disjuncts and Conjuncts: A Syntactic Type of Study to Evaluate Kurdish Students' Writing in English (At University Level)
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The principal concern of this study is Disjunct and Conjunct adverbials in the
English language. The study sets out to explore and clarify the types, nature and
structure of disjuncts and conjuncts. It also aims at testing student's performance to
evaluate the use and usage of the disjuncts and conjuncts in their written performance.
Two tests, accordingly, were given to some fifty students of at the Dept. of English, at
the college of languages (third and fourth stages) in the University of Sulaimani. The
hypothesis that the study was based on are those students use disjuncts and conjuncts
hardly enough in their writings and when doing so, they generally tend to stick only to
the most commonly used and familiar o

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Arabic Grammar between Originality and Sufficiency
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The Arabic Grammar between Originality and Sufficiency

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Publication Date
Thu Jul 27 2023
Journal Name
Journal Of Design And Textiles
Defining the Design Process: Methodology and Creation
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The current study is unique in its emphasis on investigating design operation and concept from multiple scientific perspectives: including invention, technique, and design components. This research tends to study the methodology and creation of design process in a holistic manner so that the readers may grasp their characteristics and properties down to its minute epistemological detail. The investigation of the design concept is where the real groundwork and pressing need for the study begin. Creation and methodology are two primary concepts in relation to design these relationships can be formed in any design because of the various forces that act upon it. The primordial objective of this study is to evaluate the relationship betw

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Moslem women between west and Islam
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The Moslem women between west and Islam ,This study deals with Muslim women
from the west Pont of view in the oriental studies or the western media and how it was
exposed to ill-treatment or evil-eyed by the west due to misunderstanding or it was done on
purpose that they didn’t comprehend how the women deals with Islam ,so this western view
assured that Islam had disparaged the women's position and hindered her freedom, aiming at
stabbing Islam and dislocate the Islamic tissue which is formed from man and women.
This study has established with evidences the distance of this western view from reality
Islam in fact raised and lifted women's position while the western women was living on
the margin of life, robbed

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