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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 Aug 23 2022
Journal Name
Frontiers In Energy Research
Evaluation of T-Shaped Fins With a Novel Layout for Improved Melting in a Triple-Tube Heat Storage System
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The effects of T-shaped fins on the improvement of phase change materials (PCM) melting are numerically investigated in vertical triple-tube storage containment. The PCM is held in the middle pipe of a triple-pipe heat exchanger while the heat transfer fluid flows through the internal and external pipes. The dimension effects of the T-shaped fins on the melting process of the PCM are investigated to determine the optimum case. Results indicate that while using T-shaped fins improves the melting performance of the PCM, the improvement potential is mainly governed by the fin’s body rather than the head. Hence, the proposed T-shaped fin did not noticeably improve melting at the bottom of the PCM domain; additionally, a flat fin is ad

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Crossref (40)
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Publication Date
Thu Feb 19 2015
Journal Name
مجلة ديالى للعلوم الزراعية
دراسة بعض المؤشرات الفنية لنوعين من الباذرات مع نظم الحراثة واثرهم في انتاج الحاصل الأخضر للشعير صنف سمير في الترب الجبسية
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Publication Date
Mon Oct 29 2007
Journal Name
رسالة ماجستير
دور نظام معلومات الموارد البشرية في تحقيق متطلبات تقويم اداء اعضاء الهيئة التدريسية : دراسة تطبيقية في كلية الادارة والاقتصاد - جامعة بغداد
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هدفت هذه الدراسة إلى التعرف على دور نظام معلومات الموارد البشرية في تحقيق متطلبات عملية تقويم أداء أعضاء الهيئة التدريسية في كلية الإدارة والاقتصاد/جامعة بغداد. وقد تحددت مشكلة الدراسة في عدد من التساؤلات، أهمها: ما تأثير كل متغير من متغيرات نظام معلومات الموارد البشرية في عملية تقويم أداء أعضاء الهيئة التدريسية في الكلية المبحوثة؟ وما تأثير متغيرات نظام معلومات الموارد البشرية مجتمعة في عملية تقويم الأداء

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
مشكلات تدريسيي ومحاضري المواد التربوية والنفسية والاجتماعية في الكليات الاختصاص في جامعة بغداد للعام الدراسي 2013/ 2014 من وجهة نظرهم وطلبتهم
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    Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
الطرائق والأساليب الشائعة في تدريس مادة التربية الإسلامية في المرحلة المتوسطة من وجهة نظر مدرسي مادة التربية الإسلامية ومدرساتها والمشرفين الاختصاص
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The problem of the current research has been crystallized through the study of the current reality of teaching Islamic Education in the intermediate schools. In order to get realistic results and to built on them the recommendations and suggestion that might help in improving teaching Islamic Education with more effective styles in the intermediate and secondary schools, this research has been formulated with the following question:

What are the common methods and styles used in teaching Islamic Education in the intermediate schools?

The importance of the research can be summarized as follows:

  1. The importance of the Islamic Education according to its

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
الرواة الذين حكم البخاري بضعفيم في تارخيه الكبري ًالضعفاء الصغري وقواهم ابو حاتم فيما رواه عنه ابنه في كتابه الجرح والتعديل
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Narrators who ruled Bukhari weak
In its great history, the small weak
And their strength Abu Hatim narrated by his son in his book wound and amendment

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
دور وحدة الجيرة في تشكيل المجمعات السكنية المستدامة في العراق منطقة الدراسة الميدانية مجمع 28 نيسان السكني ومجمع سبع ابكار السكني
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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
صلاة فقه الحديث في قوله (صلى الله عليه وسلم) " صلاة في مسجدي هذا أفضل من ألف صلاة مما سواه إلاّ المسجد الحرام"
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Prayer It is the second pillar of Islam, which is what Allaah erases sins, the Prophet, peace be upon him say: "Do you see if the river at the door of you wash it every day five, what it says: it keeps dirt," they said, does not keep the dirt something, He said: «That is like the five daily prayers, Allaah erases sins", Bukhari (1/112), and the places and times supervised thanks to worship them, was to pray at the three mosques (the Grand Mosque and the Prophet's Mosque and the Al-Aqsa Mosque) private virtue from the rest of the mosques and this virtue include the obligatory prayers and Voluntary Prayers.

 

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Publication Date
Thu Aug 27 2020
Journal Name
Arab Science Heritage Journal
دور أحمد بن موسى (عليه السلام) في اثبات الإمام علي بن موسى الرضا (ع) نظراً إلى مسألة أزمة الخلافة في الإمامة الشيعية
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The purpose of this research is to investigate the events and events that took place after the death of Imam Musa al-Kadhim (peace be upon him) and the role of Ahmad ibn Musa (peace be upon him) in the succession of Imam al-Rida (peace be upon him). Will the writer attempt to answer the question about the role

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Publication Date
Tue Dec 15 2015
Journal Name
مجلة العلوم الاقتصادية والادارية
‫تحديد أثر أخلاقيات العلاقات العامة في القرارات الإستراتيجية دراسة وصفية تحليلية لآراء عينة من القيادات الإدارية في وزارة التعليم العالي والبحث العلمي
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يختلف دور العلاقات العامة (PR) وأهميتها من مجتمع إلى آخر، تبعاً لاختلاف ثقافات هذه المجتمعات عموماً, ولاختلاف القيم الأخلاقية المعمول بها من ممارسيها في منظمات هذه المجتمعات, فالعلاقات العامة في المجتمعات المتقدمة وبعض الدول النامية قد خطت خطوات جبارة ووصلت إلى مرحلة المساهمة في التخطيط الاستراتيجي وعملية اتخاذ القرار, في إطار التزام إداراتها بقيم ومعايير أخلاقية محددة لممارسيها, وبالمقابل نجد أن تطبيقها في

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