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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 May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Sedimentary Structure and Determine the Diriction of the Old Current to the By Hassan Formation Northeast Iraq
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 This research deal the primary and secondary sedimentary structures in the By Hassan Formation in the three locations in the northeast of Iraq.          Can be recognize many geological structures such as cross bedding, planer bedding, graded bedding, channel structure and mud ball house deposit in the flood plain. The ether side this research study the direction of old current and sedimentary structure that made by the one direction current

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Determine the best model to predict the consumption of electric energy in the southern region
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Abstract:          

                Interest in the topic of prediction has increased in recent years and appeared modern methods such as Artificial Neural Networks models, if these methods are able to learn and adapt self with any model, and does not require assumptions on the nature of the time series. On the other hand, the methods currently used to predict the classic method such as Box-Jenkins may be difficult to diagnose chain and modeling because they assume strict conditions.

  

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the reality of applying the curriculum axis according to the Iraqi academic accreditation standards / a comparative study of a sample of governmental and private universities and colleges
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The research aims to get acquainted with the evaluation of the reality of the application of the curriculum axis from among the eight Iraqi academic accreditation standards in a sample of governmental and private universities and colleges in Iraq and to identify the main and secondary reasons for it as well as to provide proposed mechanisms and procedures to help reduce gaps, If the research problem is represented in the weak availability of the requirements of the curriculum axis in universities and colleges (the study sample) due to the weak documentation and successful implementation of them and interest in them is still below the level of ambition, In order to arrive at scientific facts, the researchers adopted the comparativ

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Prevalence and localization of the posterior superior alveolar artery in relation to the floor of the maxillary sinus and alveolar crest among sample of Iraqis using computed tomography
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Background: Posterior superior alveolar artery (PSAA) is branch of the maxillary artery. It usually supplies the lateral wall of the sinus and overlying membrane. Evaluation and awareness of the anatomy of maxillary sinus before surgery is crucial to avoid surgical complications. The aim of this study is to examine the prevalence, location of the (PSAA) in relation to the floor of the maxillary sinus and alveolar crest using computerized tomography (CT) scans. Materials and Methods: This study included 180 Iraqi subjects (99 males and 81 females) with age more than 16 years old. CT scans for (right and left) Maxillary sinuses were done for each patient. The information obtained was assessed in a coronal multi planar reconstructions images (

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The history of political conflicts in Zimbabwe: The history of political conflicts in Zimbabwe
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Abstract
This research shows the history of political conflicts in Zimbabwe, the
merits of the political struggle for power in this country since the British
colonial period, especially after the British administration announced that
Zimbabwe is a local colony of the British Crown in 1923, as the settlement
process against the wide white deprive local people to own and lease land
and low income, as well as the 1961 Constitution, which granted access to
the white powers in accordance with the authority of the top menu for the
existing lower allocated to blacks.
These events and factors led to a national rejection in Zimbabwe,
which crystallized in the form of parties and political organizations through the

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
Soort of Hamid al-Taie and his sons in the poetry of Abu Tammam and Al-Bohtari
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The phenomenon of celebration of army leaders in the Abbasid era formed a distinct phenomenon at which the poets stood, and among those leaders was the Arab leader Hamid al-Taie, and the poets who stood on him and his sons Abu Tammam and al-Bohtari recorded in their poems the exploits of that leader, and the exploits of his sons through images that represented sadness, courage In this research, the generosity, and the rhetorical and artistic aspects of those images, have been spotted, balancing the poets.

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
Interpretative Judgment in The Framework of The International Judiciary - The International Court of Justice As an example
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That the International Court of Justice is a court of first and last instance, it is a fundamental principle that its rulings are final and cannot be appealed as stipulated in Article 60 of the Statute. Nevertheless, the provision of this Article provides that the States parties to the case may request an interpretation of the decision,  When certain conditions are available, the International Court of Justice has traditionally issued interpretative rulings when the ruling is marred by any ambiguity or ambiguity.  Final determination of judgment and res judicata, in the case of interpretation, if a decision or part of a decision is ambiguous, it may prove impossible for the States Parties to comply with it, and then a request f

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Publication Date
Thu May 30 2019
Journal Name
Journal Of Legal Sciences
The exception from the rule of annexation of ownership in French law
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The owner and possessor may meet in one person, thus who have these property they have its fruit. But in sometimes the owner is different than possessor, this happen in case the original owner succeeds in recovering his property or right. About that the legislations differed on the determination the person who deserves the fruits and whether the possessor is bona fide or mala fide. This paper is focused on the idea of the excluded from the rule of possession of the thing. And the applications of the rule (acquisition by possession) that belong to modern Roman law also the standpoint of Iraqi law.

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Publication Date
Mon Sep 02 2019
Journal Name
Journal Of Legal Sciences
The physical corner of the crime of recruiting children in armed conflict
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Children are considered the most affected group in armed conflicts because of the diversity and diversity of the forms of aggression against them.Their recruitment into armed conflicts is one of the most dangerous images.                                              

Therefore, the use of children in armed conflicts, it is not a modern phenomenon that is confined to contemporary armed conflicts, but has been used in ancient wars and different times and civilizations.       &

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Role of Elisa test in the diagnosis of helicobacter pylori infection
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Background: Helicobacter pylori represents the major etiologic agent of gastritis, gastric and duodenal ulcer disease and can cause gastric cancer. Diagnostic testing for Helicobacter pylori can be divided into invasive and non-invasive techniques based upon the need for endoscopy. Serological test is one of the non – invasive tests although measuring these antibodies is not reliable method of diagnosis but may be used in certain condition.
Objectives: To evaluate serum IgG antibodies against Helicobacter pylori by ELISA technique.
Patients and Methods: The current study consisted of 115 patients (74 males, 41 females) attending The Gastrointestinal tract Center and Gastroscopy department in Baghdad Medical City and was subjected

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