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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 Apr 10 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Adherence to American Society of Health-System Pharmacists Surgical Antibiotic Prophylaxis Guideline in Medical City Teaching Hospitals/Baghdad
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Surgical site infections are the second most common type of adverse events occurring in hospitalized patients. Surgical antibiotic prophylaxis refers to the use of preoperative and postoperative antibiotics to decrease the incidence of postoperative wound infections. The objective of this study was to evaluate the antibiotic administration pattern for surgical antibiotic prophylaxis and the adherence to American Society of Health-System Pharmacists surgical antibiotic prophylaxis guideline in Medical City Teaching Hospitals/Baghdad. The medical records of one hundred patients who underwent elective surgical procedures were reviewed. Adherence to the recommendations of American society of health‑system pharmacists guideline was ass

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Publication Date
Tue Jan 01 2019
Journal Name
Chemical Industry And Chemical Engineering Quarterly
Optimization of dye adsorption process for Albizia lebbeck pods as a biomass using central composite rotatable design model
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Albizia lebbeck biomass was used as an adsorbent material in the present study to remove methyl red dye from an aqueous solution. A central composite rotatable design model was used to predict the dye removal efficiency. The optimization was accomplished under a temperature and mixing control system (37?C) with different particle size of 300 and 600 ?m. Highest adsorption efficiencies were obtained at lower dye concentrations and lower weight of adsorbent. The adsorption time, more than 48 h, was found to have a negative effect on the removal efficiency due to secondary metabolites compounds. However, the adsorption time was found to have a positive effect at high dye concentrations and high adsorbent weight. The colour removal effi

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Publication Date
Sun Jul 31 2022
Journal Name
Advances In Materials And Processing Technologies
Defect monitoring in dissimilar friction stir welding of aluminum alloys using Coupled Eulerian-Lagrangian (CEL) finite element model
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This article uses coupled Eulerian–Lagrangian finite element algorithm to conduct a three-dimensional thermomechanical study to capture the shape and characteristics of defect type generated while achieving the dissimilar friction stir welding of aluminium alloys. The volume-of-fluid method is used to model the Eulerian region and predict the localised formation of process defects. Three different tool shapes are utilised to achieve the dissimilar friction stir welding joining between AA 2024-T3 on the advancing side and AA 6061-T6 on the retreating side. Process parameter effects such as rotational tool speed, traverse tool speed and tool tilt angle are also investigated. The finite element model results are validated by comparing with t

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Publication Date
Fri Jan 02 2026
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
How Much Do Mothers Know? Evaluating Awareness of Medical Justifications for First Cesarean Deliveries: A Cross-sectional Study
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Background: The rising rate of cesarean deliveries has generated concern about whether all procedures are medically justified. Limited data exist on how well first-time mothers understand the indications for their cesarean section in Iraq. Objective: To assess maternal knowledge of the medical reasons for the first cesarean delivery and its relationship with sociodemographic, obstetric, and neonatal characteristics. Methods: A cross-sectional study was conducted from October to December 2023 among 158 Iraqi women who underwent their first cesarean delivery. Data were collected using a structured, self-administered online questionnaire that assessed demographic, obstetric, and knowledge-related factors. Results: Less than half of the

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
تقنيات شبكة المعلومات ودورها في إنجاز عمليات الشراء الالكتروني والتسويق الالكتروني* دراسة حالة في شركة بغداد للمشروبات الغازية- المساهمة المختلطة
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Information Technology has become one of the Most Prominent tools in the Era of Technology and Telecommunication of our Digital World. For that Reasons most Organizations had taken the tools Adapted to their Present and Future Directions and for the Improvement for it's Operations and Workability in Internal or External Enviroment. Consequently the Points of Strength Beats the Weakness and as Result of Increase Opportunities and Decrease the Threats Facing these Organizations. This Search has been made to test the Existence or not Existence role of the Information Network Technologies that Include {Internet and Extranet} in Application of Information Technology t

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
الأسر العلمية العراقية وأثرها في ازدهار الحركة العلمية في مصر خلال القرن الثامن الهجري (أسرة الحافظ العراقي وآل الكويك أنموذجاً)
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the  civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation  , For the capital of the Abbasid Caliphate, the situation in  Baghdad, had changed in 656 AH/1258 AD,  the Iraqi migration  started security and safety,

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Publication Date
Sun Oct 21 2018
Journal Name
Journal Of Planner And Development
الارتقاء بالمناطق التجارية المفتوحة دراسة ميدانية في المنطقة التجارية المفتوحة بشارع النهر منطقة الاسواق التقليدية في باب الاغا كحالة دراسية
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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
اختبار أساليب تحديد حجم الدفعة المستخدمة في نظام MRP II* دراسة حالة في الشركة العامة لصناعة البطاريات معمل بابل /1
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      MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs.  Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc.  The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does no

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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تقويم واقع نشاط التدريب وتوثيقه في إطار تطبيقات المواصفة الإرشادية الدولية (10015 ISO) دراسة حالة في وزارة البلديات والأشغال العامة
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This research has taken to the knowledge of the scope of  applying the international specification of (ISO 10015) which is regarded to training by the Iraqi ministry of municipalities and public works ,in order to determine its training quality .By using the checklist made based upon the items of the specification ,after translating the English copy into Arabic ,which takes the indications of training depending on qualitative bases. The results of the analysis emphasized that occurred total average by comparison the evaluation of the training activity in the mentioned ministry with the international specification in all of its main items, which was (%55) ,and totally documented ,which finally refer to the existence of great

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
استخدام البرمجة الديناميكية في حل انموذج المعاينة الدورية الثابته لمشكلة الخزين مع تطبيق عملي في شركة الاقصى التجارية لاستيراد المولدات
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The purpose of this paper is use the Dynamic Programming to solve a deterministic periodic review model for inventory problem and then to find the optimal policies that the company must uses in the purchase or production  (in the practical application example the Al Aksa company purchase the generators from out side country).

 

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