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Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Factors Associated with Anemia in A sample of Pregnant Women Attending Primary Health Centers
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Objective (s): To determine proportion of anemia among sample of Pregnant women. To identify factors
associated with the anemia (Maternal age, maternal education, gestational age, parity, gravidity, birth
interval, smoking, taking iron supplements and dietary habits).
Methodology: A cross-sectional study conducted at Al- washash & Bab-almoadham primary health care
centers. The sample was selected by (non-probability convenient sampling) and sample size was (550).
The study started from 1st March 2011 to 30th of March 2012. The data was collected by direct interview
using special questionnaire to obtained socio-demographic information.
Results: the result shows that mean age of the subjects was 26.5± 7.5 years, 8

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The House of Illusions A Study in Genet's The Balcony
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The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

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Publication Date
Mon Dec 31 2018
Journal Name
International Journal Of English Linguistics
Iraqi EFL Students’ Difficulties in Writing Composition: An Experimental Study (University of Baghdad)
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Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
The Effect of Age and Gender on Fetuin-A and Some Biochemical parameters in Blood Sera of Iraqi patients with T2DM: A comparative study
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The serum protein test includes measurement of the level of total protein(albumin, globulin). Fetuin-A is a blood protein made in liver. It can inhibit insulin receptor, enhance insulin sensitivity and make the individuals more likely to develop type 2 diabetes, then disorder in lipid profile (Total cholesterol(TC), low density lipoprotein cholesterol (LDL-c), high density lipoprotein cholesterol (HDL-c), Triglyceride(TG) and very low density lipoprotein cholesterol (VLDL-c) . To evaluate Fetuin-A, total protein, albumin, globulin, HbAlc and lipid profile in 200 adult and elderly Iraqi patients with type 2 Diabetes Mellitus were taken and compare them with 200 subjects as a healthy control. The laboratory analysis(for patients and

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Waste as a resource of economic resources: A case study using environmentalthe index MIP
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Due to increased consumption of resources, especially energy it was necessary to find alternatives characterized by the same quality as well as being of less expensive, and most important of these alternatives are characterized by waste and the fact that humancannot stop consumption. So we  have consideredwaste as an  alternative and cheap economic resources and by using environmental index the MIP (input materials per unit ,unit / service) is based on the grounds that the product is not the end of itselfit is a product to meet the need  of a product or service, awarded a resource input and output within the five basic elements are the raw materials is ecological, Raw materials ecological, water, air and soil erosion for a

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program to Improve some Aspects of Sensory Integration Disorder and Its Effect on Self-Direction Among a Sample of Children with Intellectual Disabilities
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The present research was conducted to investigate the effectiveness of a training program to improve some aspects of sensory integration disorder and its effect on self-direction among a sample of children with intellectual disabilities. The study sample consists of (10 subjects as an experimental group) were exposed to the training program، and the control group consists of (10 subjects as a control group) were not exposed to the training program. The study included the following tools: A scale of self-direction for intellectual disability (prepared by the researcher). Training program (prepared by the researcher). The Results of the study showed the following: There are no statistically significant differences between the means ranks

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Strategic Intelligence In Decision Making Styles An Analytical research in the Construction& Housing ministry
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            This research aims to explore the impact of strategic  intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and  Avoidant style) for a sample of the administrative leaders in the center of  Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing).  So to achieve the  research objectives and to test hypotheses, it has been relying

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Implementation of the Coronavirus Prevention Standards (Covid-19) In the Kingdom Of Saudi Arabia (A COMPARATIVE STUDY BETWEEN FAMILIES OF PEOPLE WITH INTELLECTUAL DISABILITIES AND FAMILIES OF ORDINARY PEOPLE)
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The study aims to identify the degree of implementation of the coronavirus prevention standards (covid-19) in the kingdom of Saudi Arabia and compare it with the families of intellectual disabilities. The study population consisted of all families residing in the Kingdom of Saudi Arabia. To achieve the objectives of the research, the analytical descriptive approach was employed. The study sample consisted of (372) families, among them (84) families with intellectual disabilities, and (288) families without intellectual disabilities. They were chosen from the Saudi community according to what is available for collection in a simple random way, using the standard criteria for the prevention of coronavirus (Covid- 19) Prepared by the resear

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact Of Means Of Support On The Intention Entrepreneurial Field Research On A Sample Of Algerian Students
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     The aim of this paper to study the effect of the implicit factors on the entrepreneurial spirit of the students of the Algerian university. Our structural model was proposed based on the model (Shapiro et Sokol, 1982) and the model (Ajzen, 1991). We tested it on a sample of 163 university students at the University of Algiers 3. The model consists of a set of variables (the intention of contracting as a dependent variable, structural and social educational support as independent variables). The results showed that educational and social support factors affect the entrepreneurial spirit of students more than structural support. The Applied Impacts are the enhancing of knowledge capacities of university stu

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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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