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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
Wed Oct 29 2025
Journal Name
Journal Of Molecular Histology
Artemisinin effects on Gastrointestinal tissues in Candida albicans-infected mice: histological and functional evaluation
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Publication Date
Sun Jul 22 2018
Journal Name
New Journal Of Chemistry
Jahn–teller distortion in 2-pyridyl-(1, 2, 3)-triazole-containing copper (II) compounds
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The syntheses, characterization and experimental solid state X-ray structures of five low-spin paramagnetic 2-pyridyl-(1,2,3)-triazole-copper compounds, [Cu(Ln)2Cl2], are presented in this study, for the following five Ln ligands: L1 = 2-(1-(p-tolyl)-1H-(1,2,3-triazol-4-yl)pyridine), L2 = 2-(1-(4- chlorophenyl)-1H-(1,2,3-triazol-4-yl)pyridine), L3 = 4-(4-(pyridin-2-yl)-1H-(1,2,3-triazol-4-yl)benzonitril), L4 = 2-(1-phenyl-1H-(1,2,3-triazol-4-yl)pyridine) and L5 = 2-(1-(4-(trifluoromethyl)phenyl)-1H-(1,2,3- triazol-4-yl)pyridine). These five [Cu(Ln)2Cl2] complexes each contain two bidentate 2-pyridyl-(1,2,3)- triazole (Ln) and two chloride ions as ligands, with the Cu–N(pyridine) bonds, Cu–N(triazole) and Cu–Cl bonds trans to each othe

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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Diacerein Loaded Novasome for Transdermal Delivery: Prepartion , In-Vitro Characterization and Factors Affecting Formulation
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Diacerein (DCN) is a semi-synthetic anthraquinone derivative of Rhein that is indicated for the management of osteoarthritis. Diacerein exhibits poor dissolution in the GIT fluids and suffers from low bioavailability upon oral administration in addition to the laxative effect of Rhein metabolites. The aim of the present study was to develop novasomal vesicles with optimized entrapment efficiency and size to serve as a carrier for transdermal delivery of diacerein. Novasomal vesicles were prepared by thin film hydration method thin film hydration. The prepared vesicles were optimized utilizing different surfactant to cholesterol molar ration, sonication type, different sonication times and varying fatty acid level. The prepared vesicles were

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Publication Date
Sun Sep 01 2024
Journal Name
Results In Engineering
Indole derivatives efficacy and kinetics for inhibiting carbon steel corrosion in sulfuric acid media
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Social Graphic Design and its Reflection in Combating Drug Abuse: محمد عباس مظهر الزيدي
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Social graphic design is the design that realizes the role and responsibility of the designer in society, and the use of graphic design in bringing about social change, especially as it is a professional contribution that plays an important role in the behavioral development of societies, and through the above, the researcher found a logical justification for his research problem, which is summarized by the following question: (What is the concept of Social Graphic Design and its implications in the fight against drug abuse)
While the two objectives of the research were identified in defining the social graphic design and its effect on combating drug abuse, and the theoretical framework was divided into two topics, the first study dea

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment Pregnant Women’s Knowledge Regarding Syphilis at Primary Health care centers in Baghdad City
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Objectives: To assess pregnant women’s knowledge regarding syphilisand to find out the relationship between women’s knowledge regarding syphilis infection and demographic and reproductive variables. Methodology: A descriptive analytical study of non probable (purposive sample) of 250 pregnant women during their different gestational ages for the period (October 2nd to April 25th 2013) by using questionnaire format consists of demographic variables and items of women's knowledge regarding syphilis who are visiting primary health care centers in Al-Kharkh and Al-Rrusafa in Baghdad city. The coefficient relia

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Revitalizing Interior Designs in Religious Shrines: رؤى صلاح الدين حامد فريد-فاتن عباس الاسدي
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  The current research is interested in the objective study of revitalizing the religious sites and the extent to which they achieve the pragmatic and semantic ends, because they are derived from history and civilization and have a clear impact over the recipient. The research question is (what are the techniques of developing the spaces of the religious shrines in accordance with revitalizing the interior spaces within them?).
The research aims at determining the weak and strong points in the process of revitalizing the interior spaces in the religious shrines.
The theoretical framework consists of two parts: the first addressed the revitalization in the interior design, and the second addressed the religious shrines and th

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Association Between Different Risk Factors And Stroke At Emergency Department In Neuro Science Hospital
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Background: Stroke is an acute neurologic injury and represents the 2nd leading cause of mortality worldwide, and also the most leading cause of acquired disability and morbidity in adults.

Objective: Effect and association between stroke and risk factors.

Type of the study: A retrospective study.

Methods: The study conducted on 312 patients in 2016, all data were collected from patients’ files from the emergency unit, which included basic demographic and disease characteristic, co morbid diseases, risk factors, final diagnosis.

Results: both previous stroke, ischemic heart disease was strong predictor of new

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Innovative Thinking and its Representations in Interior Space Design: علاء الدين كاظم منصور الإمام
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        The current research studies the innovative thinking system in the field of the interior design, and the extent of the possibility of activating its work mechanisms as a strategy for the redesigning principle according the variables of the contemporary social thinking. The research aims at revealing the nature of the thinking criteria and requirements that provide strategic values that guide the interior designer and the architect to organize the mechanism the act of designing. It also contributes in dealing with the design product through activating its ability in innovation and redesigning.

       The research consists of the concept of innovation, the&nbs

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Publication Date
Wed May 17 2017
Journal Name
Helminthologia
Baylisascaris procyonis roundworm infection patterns in raccoons (Procyon lotor) from Missouri and Arkansas, USA
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Summary<p> Baylisascaris procyonis is a helminth parasite of raccoons Procyon lotor and represents a health concern in paratenic hosts, including humans and diverse domestic and wildlife species. In North America the helminth is expanding its geographic range. To better understand patterns of infection in the Ozark region of the USA, raccoons (n = 61) were collected in 2013-2014 from five counties in Missouri and Arkansas, USA and necropsied. We documented B. procyonis in all surveyed locations. The overall prevalence of B. procyonis was 44.3 % (95 % CI = 31.9 - 57.4) and was significantly higher in females than males. There were also significant differences in prevalence among raccoons sampled </p> ... Show More
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