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jeasiq-458
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
Sun Dec 16 2018
Journal Name
Al-academy
Philosophy of Precognitive Dream in the American Film (Minority Report - a Model)
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When we talk about the foresight in films, it is necessary to talk about dreams because foresight represents one of its distinct types. The Precognitive vision has become a possible material in dealing with as subjects in the film industry that adopt these ideas with their philosophical and scientific orientations, because they represent the imagination that predictors are specialized with. It can be invested through the introduction of a vision of another kind to achieve its goals and ambitions in the film industry and in particular the huge institutions of production as in Hollywood. The cinema works in the light of those concepts of production which found the prognostic dream (the foresight) as a distinctive genre in its films,
Th

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Publication Date
Thu Oct 06 2022
Journal Name
Advances In Systems Science And Applications
Stability and Bifurcation of a Delay Cancer Model in the Polluted Environment
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It is well known that the spread of cancer or tumor growth increases in polluted environments. In this paper, the dynamic behavior of the cancer model in the polluted environment is studied taking into consideration the delay in clearance of the environment from their contamination. The set of differential equations that simulates this epidemic model is formulated. The existence, uniqueness, and the bound of the solution are discussed. The local and global stability conditions of disease-free and endemic equilibrium points are investigated. The occurrence of the Hopf bifurcation around the endemic equilibrium point is proved. The stability and direction of the periodic dynamics are studied. Finally, the paper is ended with a numerical simul

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Publication Date
Thu Jun 11 2026
Journal Name
Al–bahith Al–a'alami
Tweets of Iraqi Political Leaders Regarding The Movement to Form The Governmet Through Twitter (From 3rd Septemper 2018 To 3rd Septemper 2019)
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This research analyses the tweets of Iraqi politicians (leaders) that took place simultaneously with the formation of the Iraqi government after the elections in 2018. The formation of the Iraqi government was considered one of the most critical issues that emerged in the political process to which the Iraqi media as well as social networking sites paid considerable attention. In this regard, Iraqi political leaders have published many tweets concerning the formation of the government, some of them have caused great controversy in the political climate. As Twitter is one of the most digital platforms that have been widely used on the global scale in recent years, politicians have employed it to publish their opinions, ideas, and to excha

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using Project Management Maturity Model to Evaluate Construction Sector -Organizations. Case Study at the Department of buildings - Karkh first
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The education sector suffers from many problems, including the scarcity of schools that can absorb the increasing number of students in light of the increasing population growth rate, as some regions suffer from a lack of opening of new schools or the expansion of existing schools to increase their capacity so that attention is required. The research sought to identify the level of maturity of project management at the research site (Building Department in Al-Karkh I/ Ministry of Education) Being responsible for educational projects and their implementation and to know that, the ten areas of the knowledge guide to project management PMBOK have been adopted according to the PM3 model (one of the models of maturity

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Some A Survey Study On The Role of Women in Controlling Parasites Contaminated with Vegetables.
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Three hundred samples of washing water of vegetables were collected from women aged ( 15- 6o) years from different area in Baghdad governorate and its suburbs include two rural area ( Jaddria in Baghdad university and Al –Wagif in Rashdia) and two urbane area (Mansoure and Escan) . The samples were examined by precipitation method and then by staining method ( Lugols –Iodine stain) . The percentage of infection of intestinal parasites 36.3% include 15.3% for urban area and 57.3% in rural area and a significant difference was found between those groups . .The results showed also increased in the prevalence of parasitic infection in group age (15 -30) year .Also the results showed only 109 sample infected with eight specie

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Mediation Role of Strategic Direction between Knowledge Risk Management and Organization's Effectiveness Analytical research in the Iraqi government banking sector
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Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

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Publication Date
Fri Sep 30 2022
Journal Name
Modern Sport
A historical study of the Iraqi national team’s participation in the blind men’s goalball in the Asian Championships for the period (2014-2022)
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من الاهمية دراسة التاريخ كونه يمدنا بحلول للمشكلات المعاصرة في ضوء خبرات الماضي، ودراسة سلبيات وايجابيات هذه الحلول، وانطلاقا من مبدأ أن ذوي الإعاقة البصرية طاقة بشرية لابد من استثمارها بما يخدم تقدم وازدهار المجتمع، فمن الأهمية تسليط الضوء على هذه الفئة والإسهام بنقل صورة مشرفة عنها، قد تكون دافعا للآخرين ممن اوقفهم انطفاء شعاع النور والبصيرة عن اكمال حياتهم لشرارة امل تعيد لهم شغفهم في الحياة، وته

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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
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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

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
THE ROLE OF SOCIAL ENTREPRENEURSHIP IN IMPROVING THE QUALITY OF LIFE OF THE CUSTOMER Field research at the Iraqi Ministry of Labor and Social Affairs
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Abstract:
      This research emerged due to the needs of Iraqi social sector for diagnosing the problems ,finding the appropriate solutions,and exploiting the social opportunities to solve these problems .The research problem focused on raising the following question: "Were Iraqi Managers in the Ministry of Labor and Social Affairs able to use their qualifications as social entrepreneurs in the ministry to improve the quality of life of the disadvantaged groups?", In light of that, the importance and objectives of the study were determined, and this research derives its importance from trying to address social problems by measuring the degree of meeting the subjective and objective needs of the custo

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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
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     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

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