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The Quality of Audit Work Under Expert System

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid questionnaires reached (100), or 76% of the total number of questionnaires distributed.

The researchers concluded several results, the most important of which was that the auditor in auditing offices and companies in Iraq, in addition to the auditor of supervisory bodies, are aware of the positive effects of using expert systems in the work of the external auditor on the quality of audit work.

The researchers also concluded many recommendations, the most important of which are: the need for the regulatory authorities, whether in the public sector represented by regulatory bodies, or audit offices and companies, to benefit from these modern technologies, the need for professionals and audit offices to invest in this modern technology, the need to integrate modern technologies related to the accounting profession And auditing the curricula of Iraqi universities, institutes, and colleges

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Porous Silicon effect on the performance of CdS nanoparticles photodetector

Cadmium sulfide photodetector was fabricated. The CdS nano
powder has been prepared by a chemical method and deposited as a
thin film on both silicon and porous p- type silicon substrates by spin
coating technique. Structural, morphological, optical and electrical
properties of the prepared CdS nano powder are studied. The X-ray
analysis shows that the obtained powder is CdS with predominantly
hexagonal phase. The Hall measurements show that the nano powder
is n-type with carrier concentration of about (-5.4×1010) cm-3. The
response time of fabricated detector was measured by illuminating
the sample with visible radiation and its value was 5.25 msec. The
specific detectivity of the fabricated det

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study The Structural And Electrical Properties Of CdTe:In Thin Films

 Indium doped CdTe polycrystalline films of thickness equals to 300nm were grown on corning glass substrates at temperature equals to 423K by thermal co-evaporation technique. The structural and electrical properties for these films were studied as a function of heat treatment (323,373,423)K. The x-ray analysis showed that all samples are polycrystalline and have the cubic zincblende structure with preferential orientation in the [111] direction, no diffraction peaks corresponding to metallic Cd, Te or other compounds were observed. It was found that the electrical resistivity drops and the carrier concentration increases when the CdTe film doped with 1.5% indium and treated at different annealing temperatures.

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
The radiological effects of dust storms in Baghdad- Ramadi area

Twelve storm dust samples were collected from three cities in Iraq. The samples were collected in the same time during big storms which hit Iraq in summer, 2012 and 2013.  The deposited dust on 4 by 4 nylon sheet on surfaces of selected buildings in cities of Baghdad, Fallujah and Al-Ramadi were collected. Each sample was put in sealed Marinilli beaker and kept for 4 weeks to reach the equilibrium state between radium and its short half-life daughters. Gamma spectrometry system based on HPGe was used for analysis of natural and artificial radionuclides in the dust. The activities of natural radionuclides were found to be ranged between 13-19 Bq/kg, 9-14 Bq/kg and 200-240 Bq/kg for Ra-226, Th-232 and K-40 respectively, while Cs-137 w

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Gun shot of the spine Surgical out come and prognosis

Background: the management of gun shoot wounds of the spinal cords (G sws) is still a debate whether to interfere surgically or not, the interferance is usually laminectomy & Bullet
extraction.
Objectives: A comparative prospective study between surgical & non-surgical management of G sws.
Methods: A case series study of (52) patients with G sws were managed by the neurosurgical unit in Ibn Sinna hospital in Mosul. 27 patients surgery was done, 25 patients non-surgical
management. A comparative study done according to the surgical outcome, improvement, mortality between the 2 groups in a mean follow up period of 4.5 months.
Results: The mean age was 35, (9-50 years) , mean follow up 4.5 mon

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Publication Date
Mon Jan 02 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
The Temperature Dependence of Photoconductivity in a-Ge20Se80 Thin Films

The photoconductivity and its dependence on light intensity have been investigated in a-Ge20Se80 thin films as a function of temperature between (293–323)K. The result showed that the photoconductivity and photosensitivity increase with increase of annealing temperature. This behavior is interpreted in terms of the dispersive diffusion –controlled recombination of localized electrons and holes.

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Engineering
Enhancing the Performance of Piezoelectric Energy Harvesters Using Permanent Magnets

A cantilevered piezoelectric beam with a tip mass at its free end is a common energy harvester configuration. This paper introduces a new principle of designing such a harvester which increases the generated voltage without changing the natural frequency of the harvester: The attraction force between two permanent magnets is used to add stiffness to the system. This magnetic stiffening counters the effect of the tip mass on the natural frequency. Three setups incorporating piezoelectric bimorph cantilevers of the same type in different mechanical configurations are compared theoretically and experimentally to investigate the feasibility of this principle. Theoretical and experimental results show that magnetically stiffe

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Applied Spectroscopy
SPECTROPHOTOMETRIC METHOD FOR THE DETERMINATION OF METOCLOPRAMIDE IN PHARMACEUTICAL FORMS

A UV-Vis spectrophotometry method was developed for the determination of metoclopramide hydrochloride in pure and several pharmaceutical preparations, such as Permosan tablets, Meclodin syrups, and Plasil ampoules. The method is based on the diazotization reaction of metoclopramide hydrochloride with sodium nitrate and hydrochloric acid to yield the diazonium salt, which is then reacted with 3,5-dimethyl phenol in the presence of sodium hydroxide to form a yellow azo dye. Calibration curves were linear in the range from 0.3 to 6.5 µg/mL, with a correlation coefficient of 0.9993. The limits of detection and quantification were determined and found to be 0.18 and 0.61 µg/mL, respectively. Accuracy and precision were also determined b

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Publication Date
Mon Aug 01 2022
Journal Name
International Journal Of Hydrogen Energy
Exploring the application of AlN graphyne in calcium ion batteries

Destiny functional theory (DFT) calculations are undertaken in order to scrutinize the electrochemical and calcium (Ca) storage characteristics of a graphyne-like aluminum nitride monolayer (G-AlNyen) as an electrode material for Ca-ion batteries (CIBs). The results show that the change in internal energy as well as the cell voltage values for the CIB with the G-AlNyen anode are comparable to others with two-dimensional 2D nano-materials. It is shown that Ca is adsorbed primarily onto the center of a hexagonal and triangular ring of G-AlNyen with absorption energies of −2.06 and −0.42 eV. After increasing the concentration of Ca atoms on G-AlNyen, the adsorption energy as well as the cell voltage decreases. Lower values of 0.15–0.32 e

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Publication Date
Mon Mar 07 2022
Journal Name
Construction Research Congress 2022
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