Preferred Language
Articles
/
jeasiq-458
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Dysregulation of Micro RNA-155 as a Biomarker in Iraqi Patients with Prostate Cancer
...Show More Authors

Chronic inflammation can induce proliferative events and posttranslational DNA modifications in prostate tissues through oxidative stress. The miR-155 expression is abnormally increased in tumors. Therefore, this study aims to explore the clinical significance of serum TNF-α and IL-1α as well as miR-155 expression in prostate cancer (PC) patients.

A total of 50 blood samples from patients diagnosed with prostate cancer were collected from the Oncology Department, Baghdad Teaching Hospital, along with samples from 50 healthy volunteers. Serum TNF-α and IL-1α levels in Iraqi males with prostate cancer were estimated by using enzyme-linked immunosorbent

assay (ELISA). The total RNA was extracted from all subjects and con

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
...Show More Authors

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
...Show More Authors

  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 10 2021
Journal Name
المؤتمر العلمي الدولي الثالث - المجلة الامريكية الدولية للعلوم الانسانية والاجتماعية
Public Governance and Sustainable Development - A descriptive study of the reality of public institutions in Iraq
...Show More Authors

In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

... Show More
Preview PDF
Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
Using and Evaluating the Efficiency of GRIMs Model in Making Some Simulations of Weather Variables in Three Countries in Middle East: A Snowfall Case Study
...Show More Authors

    Predicting weather by numerical models have been used extensively in research works for Middle East, mostly for dust storms, rain showers, and flash floods with a less deal of interest on snow precipitation. In this study, the Global/Regional Integrated Model System (GRIMs) that was developed in South Korea was used to predict a rare snowfall event occurred in three countries in Middle East (Syria, Jordan and Iraq) located between (25-65 oE; 12-42 oN) in year 2008. The main aim of this study was to test GRIMs efficiency, which would be used for the first time in Middle East, to make predictions of weather parameters such as pressure, temperature, and relative humidity especially in the selected ar

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Finding the Best Route for Connecting Citizens with Service Centers in Baghdad Based on NN Technology
...Show More Authors

     A geographic information system (GIS) is a very effective management and analysis tool. Geographic locations rely on data. The use of artificial neural networks (ANNs) for the interpretation of natural resource data has been shown to be beneficial. Back-propagation neural networks are one of the most widespread and prevalent designs. The combination of geographic information systems with artificial neural networks provides a method for decreasing the cost of landscape change studies by shortening the time required to evaluate data. Numerous designs and kinds of ANNs have been created; the majority of them are PC-based service domains. Using the ArcGIS Network Analyst add-on, you can locate service regions around any network

... Show More
Scopus Crossref
Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
A Study of Apelin-36 and GST Levels with Their Relationship to Lipid and Other Biochemical Parameters in the Prediction of Heart Diseases in PCOS Women Patients
...Show More Authors

This work studies the role of serum apelin-36 and Glutathione S-transferases (GST) activity in association with the hormonal, metabolic profiles and their link to the risk of cardiovascular disease (CVD) in healthy and patients' ladies with polycystic ovary syndrome (PCOS). A total of fifty-four (PCOS) patients and thirty-one healthy woman as a control have been studied. The PCOS patients were subdivided on the basis of body-mass-index (BMI), into 2-subgroups (the first group was obese-PCOS with BMI ≥ 30 and the second group was non-obese PCOS MBI<30). Fasting-insulin-levels and Lipid-profile, Homeostatic-model assessment-of-insulin-resistance (HOMA-IR), follicle-stimulating-hormone (FSH), luteinizing-hormone (LH), testosterone and

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting
...Show More Authors

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
A Study on the Accuracy of Prediction in Recommendation System Based on Similarity Measures
...Show More Authors

Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

... Show More
View Publication Preview PDF
Scopus (15)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Jan 28 2019
Journal Name
Iraqi Journal Of Science
Relation Between Aerobic Bacteria, IFN-γ, TNF-α and Miscarriage in Sample of Iraqi Women
...Show More Authors

Pregnancy   is one of the cases that lead to immune compression, therefore the women are exposed to different types of infections and may sequel to miscarriage. Toxoplasma gondii and urinary tract infection (UTI) are the most prevalent infectious agents in human and  have a worldwide distribution. IFN-γ and TNF-α are pro inflammatory cytokine play important role in miscarriage. This study focuses on the determination, type of aerobic bacteria , concentration of IFN-γ and TNF-α among (75) abortive women and  their relation with miscarriages  . The results indicated that S.aures was the most prevalence bacteria isolated from  aborted women infected with UTI or  compensation with toxo

... Show More
View Publication Preview PDF