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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
Mon Jul 31 2017
Journal Name
Journal Of Engineering
Development of an On-Line Self-Tuning FPGA-PID-PWM Control Algorithm Design for DC-DC Buck Converter in Mobile Applications
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Impact of Different H/D Ratio on Axial Gas Holdup Measured by Four-Tips Optical Fiber Probe in Slurry Bubble Column
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In wide range of chemical, petrochemical and energy processes, it is not possible to manage without slurry bubble column reactors. In this investigation, time average local gas holdup was recorded for three different height to diameter (H/D) ratios 3, 4 and 5 in 18" diameter slurry bubble column. Air-water-glass beads system was used with superficial velocity up to 0.24 m/s. the gas holdup was measured using 4-tips optical fiber probe technique. The results show that the axial gas holdup increases almost linearly with the superficial gas velocity in 0.08 m/s and levels off with a further increase of velocity. A comparison of the present data with those reported for other slurry bubble column having diameters larger than

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Materials Research And Technology
Immobilization of l-asparaginase on gold nanoparticles for novel drug delivery approach as anti-cancer agent against human breast carcinoma cells
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Publication Date
Mon Aug 05 2024
Journal Name
Food And Bioprocess Technology
Development of an Innovative Reinforced Food Packaging Film Based on Corn Starch/Hydroxypropyl Methylcellulose/Nanocrystalline Cellulose Incorporated with Nanogel Containing Quercetin
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Publication Date
Mon Jan 01 2018
Journal Name
Indian Journal Of Public Health Research & Development
Effectiveness of an education program on hemodialysis patients, knowledge towards dietary regimen at Al-Hussein Teaching Hospital in Al-Nasiriyha City
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Publication Date
Mon Mar 27 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Experimental study of natural convection heat transfer on an enclosure partially filled porous medium heated from below by constant heat flux
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This study reports on natural convection heat transfer in a square enclosure of length (L=20 cm) with a saturated porous medium (solid glass beads) having same fluid (air) at lower horizontal layer and free air fill in the rest of the cavity's space. The experimental work has been performed under the effects of heating from bottom by constant heat flux q=150,300,450,600 W/m2 for four porous layers thickness Hp (2.5,5,7.5,1) cm and three heaters length δ(20,14,7) cm. The top enclosure wall was good insulated and the two side walls were symmetrically cooled at constant temperature. Four layers of porous media with small porosity, Rayleigh number range (60.354 - 241.41) and (Da) 3.025x10-8 has been investigated. The obtained data of temperatu

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Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Impact of bitter taste threshold on caries experience in relation to ABO blood types among dental students at Al Kufa University
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Background: Blood group system and the ability to taste phenylthiocarbamide (PTC) are the most studied traits in human genetics which have been extensively used in describing genetic variations among human populations around the world that may had an effect on dental caries. The aims of present study were to investigate the caries experience among students with different bitter taste threshold in relation to blood type. Materials and Methods: The sample of present study includes dental students female aged19-21 years. The diagnosis of dental caries was done according to the criteria of Manjia et al, 1989 recording decayed lesion by severity (D1-4) MFS. Furthermore, bitter taste sensitivity was measured according to PTC (phenylthiocarbamid

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Employment of critical success factors in achieving the strategy Entrepreneurship: A field research for my company Oil Products Distribution and Midland Refineries
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Abstract

        The critical success factors of the means of the most modern in determining the main directions for organizations to achieve competitive advantage. and can be a critical success factors in organizations that overlap in the functional areas of the organization. that successful organizations use these factors to get to the uniqueness and distinction. as the entrance of critical success factors with the capacity Evaluative phase correction because discovery increases the perception of managers of what is important to the organization and using them to get to the Strategic Entrepreneurship. as it begins in terms of permanence of success and

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Publication Date
Fri Jul 01 2016
Journal Name
International Journal Of Modern Trends In Engineering And Research (ijmter)
An image processing oriented optical mark reader based on modify multi-connect architecture (MMCA)
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Optical Mark Recognition (OMR) is the technology of electronically extracting intended data from marked fields, such as squareand bubbles fields, on printed forms. OMR technology is particularly useful for applications in which large numbers of hand-filled forms need to be processed quickly and with a great degree of accuracy. The technique is particularly popular with schools and universities for the reading in of multiple choice exam papers. This paper proposed OMRbased on Modify Multi-Connect Architecture (MMCA) associative memory, its work in two phases: training phase and recognition phase. The proposed method was also able to detect more than one or no selected choice. Among 800 test samples with 8 types of grid answer sheets and tota

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Microgrid Integration Based on Deep Learning NARMA-L2 Controller for Maximum Power Point Tracking
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This paper presents a hybrid energy resources (HER) system consisting of solar PV, storage, and utility grid. It is a challenge in real time to extract maximum power point (MPP) from the PV solar under variations of the irradiance strength.  This work addresses challenges in identifying global MPP, dynamic algorithm behavior, tracking speed, adaptability to changing conditions, and accuracy. Shallow Neural Networks using the deep learning NARMA-L2 controller have been proposed. It is modeled to predict the reference voltage under different irradiance. The dynamic PV solar and nonlinearity have been trained to track the maximum power drawn from the PV solar systems in real time.

Moreover, the proposed controller i

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