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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
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
The Breadth in the meaning of the "from Surah Maryam as a model.
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Prepositions have a key function, which is to associate parts of a sentence, called letters In addition, it adds the meanings of the verbs to the names, ie reached by them, and called by the coffin characters Qualities..

          I chose to search for the meaning of the preposition "from" in Surat Maryam to know its meanings in terms of originality and expansion, so the title of the research (the meanings of preposition "from" in terms of originality and expansion in Surat Maryam model(

 

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Comparative Biochemical Study of Proteins Profile in Iraqi Children and Adolescent with ?-Thalassemia
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The aim of the present research is to study different protein fractions in sera of children and adolescent with  β –thalassemia major and minor and to compare the results with that of healthy control.One hundred fifty children and adolescents were enrolled in this study,including 50 patients with β- thalassemia major , 50 patients with  β- thalassemia minor as pathological control group and another apparently 50 healthy individuals as a control group. The age of all studied  groups ranged from (4-18)years.Total protein, albumin and immunoglobulins were estimated in sera of all subjects.  A Significant  decrease  was  found  in  the  total  protein and  albumin&nb

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Employment of exploratory factor analysis to extract factors Organizational Loyalty and job satisfaction Case Study in the College of Technology Management – Baghdad
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According to the measuring the relationship between organizational loyalty and job satisfaction among staff members at one college in the higher education ministry in Iraq by using exploratory factor analysis methods to extraction the components which have the major effects on the variables related to organizational loyalty and job satisfaction .

The research contains four basic topics، the first section related to methodology and regarding the conceptual framework it is discussed in the second section، and the third section concentrated at the presentation and the analysis Scientific results and practical results are section presented in the fourth.

 

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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of the External Auditor in Review of Interim Financial Information Accordance with the Internation: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

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Publication Date
Mon Nov 15 2021
Journal Name
Studies Of Applied Economics
The Role of Market-Share Management Strategies in Explaining the Stocks Performance Variance of a Number of Industrial Companies- An Analytical Research
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The study aims to know the nature of the expected relationship between market share management strategies and the variation in the performance of the shares of a number of Iraqi industrial companies listed in the Iraqi Stock Exchange. For the period (2005-2018) in the light of both the monthly closing prices and sales volume during the research period, the (Panel Data) method was relied on through a stylistic test (fixed effects model and random effects model), and the results determined the need to adopt the fixed effects model method for sample data and test Assumptions, the results showed the positive impact of market share according to its strategies on the performance of stocks according to its studied indicators (Treynor index

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study of the Relationship between Some Microorganism Isolated from Congenital Anomalies Neonatal Screening and Their Mothers in Iraqi Patient
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Objectives : This study was seeks to determine the IgG and IgM in serum mothers and their babies of Iraqi patient suffering from congenital anomalies toward some microorganisms such as Cytomegalovirus (CMV), Congenital toxoplasmosis , Congenital rubella and Genital herpes simplex virus (HSV) correlated with age and babies gender the sample was collected from AL- Alwayia hospital for children / Baghdad . Methodology : Fifth blood sample have been collected from mothers and their babies suffering from congenital anomalies to detection IgG and IgM of some viruses including as Cytomegalovirus (CMV), congenital tox

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Publication Date
Sun Mar 31 2024
Journal Name
Iraqi Journal Of Political Science
Terrorist organizations employ technological development to threaten international security and stability
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Technological development intersects with terrorism to a large extent, beyond the use of the Internet and social media, in order to spread ideas, obtain support and financing, and recruit new elements, to the area of tactics and techniques of terrorist attacks, and everything related to the arsenal of terrorist weapons in the present and future, while technology offers many benefits. In various fields, and contribute to achieving multiple gains for humanity, they provide extremist and terrorist organizations and elements with a set of weapons and means through which they attempt to bypass monitoring and control efforts and the restrictions imposed on the use of weapons. They also help in planning and implementing their terrorist operations,

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Publication Date
Mon Jan 01 2024
Journal Name
Corporate And Business Strategy Review
The role of entrepreneurial leadership strategy in promoting organizational sustainability: A descriptive and analytical study
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The paper aims to build a model that supports organizational sustainability by analyzing the correlations and revealing the impact between the two main variables (entrepreneurial leadership) with its dimensions of proactive outlook, risk, and creativity (Van Zyl & Mathur-Helm, 2007), and (organizational sustainability) with its economic, environmental, and societal dimensions (Hansmann et al., 2012). As well as identifying the level of awareness and informing managers in the General Company for the Automotive and Equipment Industry, of the theoretical implications and performance, and its vital importance to society and the surrounding ecological environment, and drawing attention to that and improving performance, and indicatin

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The possibility of applying CAPP technology to improve the quality of the product
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     The research deals with A very important two subjects, computer aided process planning (CAPP) and Quality of product with its dimintions which identified by the producer organization, the goal of the research is to Highlight and know the role of the CAPP technology to improve quality of the product of (rotor) in the engines factory in the general company for electrical industries, The research depends case study style by the direct visits of researcher to the work location to apply the operational paths generated by specialized computer program designed by researcher, and research divides into four axes, the first regard to the general structure of the research, the second to the theoretical review, the t

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of creative thinking in cultural intelligence Field research on a sample of medical specialists
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Basic Orientation  and search path in determining the impact of creative thinking in cultural intelligence field research on the doctors competence, as is a theme of creative thinking great importance in spite of being a old , but his role at the individual level and / or organizational a sustainable effect toward developing a fact uncommon , any sense that one of the pillars of modernity and provide a unique future, as is the competitive weapon of the organizations in an environment dubbed fundamental change and provide all that is unfamiliar, and in the center of the field of research and objective measurement of creative thinking on doctors specialists at the construction of a state of the preference and

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