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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 Sep 01 2020
Journal Name
Journal Of Engineering
Experimental Study on Heat Transfer and Flow Characteristics in Subcooled Flow Boiling in a Microchannel
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The current study presents an experimental investigation of heat transfer and flow characteristic for subcooled flow boiling of deionized water in the microchannel heat sink. The test section consisted of a single microchannel having 300μm wide nominal dimensions and 300μm height (hydraulic diameter of 300μm). The test section formed of oxygen-free copper with 72mm length and 12mm width. Experimental operation conditions spanned the heat flux (78-800) kW/m2, mass flux (1700 and 2100) kg/m2.s at 31˚C subcooled inlet temperature. The boiling heat transfer coefficient is measured and compared with existing correlations. Also, the experimental pressure drop is measured and compared with microscale p

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Experimental and Numerical Study on CFRP-Confined Square Concrete Compression Members Subjected to Compressive Loading
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     Strengthening of the existing structures is an important task that civil engineers continuously face. Compression members, especially columns, being the most important members of any structure, are the most important members to strengthen if the need ever arise. The method of strengthening compression members by direct wrapping by Carbon Fiber Reinforced Polymer (CFRP) was adopted in this research. Since the concrete material is a heterogeneous and complex in behavior, thus, the behavior of the confined compression members subjected to uniaxial stress is investigated by finite element (FE) models created using Abaqus CAE 2017 software. The aim of this research is to study experimentally and numerically, the beha

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Publication Date
Fri Jun 28 2024
Journal Name
The Iraqi Journal Of Veterinary Medicine
Aryl Hydrocarbon Receptor Modulation and Resveratrol Influence on Dnah1 Expression: Implications for Male Reproductive Health
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Male reproductive health is intricately regulated by molecular and physiological processes, with the aryl hydrocarbon receptor (AhR) playing a crucial role. AhR is activated by various ligands and influences the onset and progression of diseases. The aim of this study was to evaluate the role of AhR on spermatogenesis in adult male rats were affected by resveratrol (RES) and CH223191, an AhR antagonist. The study include forty rats were randomly divided into four equal groups: Control group, DMSO group, RES group and AhR‾ group, the rats received respective treatments intraperitoneally twice weekly for 60 days, and various parameters related to male reproductive health were evaluated. The AhR that activation by the RES treatment w

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Experimental Study on Double-Pass Solar Air Heater with and without using Phase Change Material
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In this paper, an experimental study was conducted to enhance the thermal performance of a double-pass solar air heater (SAH) using phase change material (PCM) for thermal storage at climatic conditions of Baghdad city - Iraq. The double-pass solar air heater integrated with thermal storage system was manufactured and tested to ensure that the air heating reserved after the absence of the sun. The rectangular cavity filled with paraffin wax was used as a latent heat storage and incorporated into the lower channel of solar air heater. Experiments were carried out to evaluate the charging and discharging characteristics of two similar designed solar air collectors with and without using phase change material at a constant

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Publication Date
Fri May 05 2023
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
The Association Between -697C>G and -997G>A polymorphism of the HTR2C Gene and the Metabolic Syndrome in Iraqi Schizophrenic Patients
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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
The functional diversity of the directorial vision in the political theater cinema as a model
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It is very necessary for the political theater to be within the space of every theatrical performance, so that the theater carries the diverse and enlightened values and cultures of this world. political theatre. In the first chapter, the researcher dealt with (the methodological framework), which includes the research problem identified by the researcher with the following question (the functional diversity of the directorial vision in the political theater)
Importance, purpose, limits and seal by defining terminology.
In the second chapter, the researcher dealt with the theoretical framework on two topics, the first (transformations of directorial vision in theatrical performance) and the second topic (aesthetic experiences i

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of the Financing Policy for Sustainable Social Development in Iraq for the Period (2014-2016)
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The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
DAMAGE DETECTION AND LOCATION FOR IN AND OUT-OFPLANE CURVED BEAMS USING FUZZY LOGIC BASED ON FREQUENCY DIFFERENCE
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In this study, structures damage identification method based on changes in the dynamic characteristics
(frequencies) of the structure are examined, stiffness as well as mass matrices of the curved
(in and out-of-plane vibration) beam elements is formulated using Hamilton's principle. Each node
of both of them possesses seven degrees of freedom including the warping degree of freedom. The
curved beam element had been derived based on the Kang and Yoo’s thin-walled curved beam theory
in 1994. A computer program was developing to carry out free vibration analyses of the curved
beam as well as straight beam. Comparing with the frequencies for other researchers using the general
purpose program MATLAB. Fuzzy logic syste

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Publication Date
Tue Jun 30 2020
Journal Name
Research On Crops
Studies on growth and yield indicators for kohlrabi (Brassica oleracea) plant treated with mineral fertilizers and root enhancers
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Publication Date
Sun Oct 06 2024
Journal Name
International Journal Of Advances In Engineering And Management (ijaem)
The makers of sedition in light of Chapters (Al-Baqarah and Yusuf)/An objective study
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The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

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