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: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
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Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help the fraudster to commit and these factors are (the opportunity, motivation, justification, ability) and often scammers with experience in concealing the fraud and the reason for this is weak internal control economic system of the unit, and that the process of detection of financial fraud is done through the availability of indications that.            

The research has come to the most important conclusions:

1-  The process of identifying and evaluating audit is important for the auditor's risk when planning the audit process or when determining what audit procedures for these risks is important and essential role in the process of making mistakes and fraud.

2-  Although the fraudulent can concealing fraud, but he could be detected through the use of a set of techniques that can provide indications about the whereabouts.

The most important recommendations:

1- The need to develop and train Audit stuff and to introduce definition fraud, causes, forms in order to put the investigation of fraud strategy.

2- The researchers recommend examining the causes of financial fraud in the case discovered in its various forms is possible to lead the auditor to determine the features of the person who carried out the fraud.

The researchers recommend using one of the techniques (Data Mining), a Logic Regression for test and Analyes financial ratios for the inherited risk that OBTAINED from banks' financial statements to determine the financial fraud within the existing indicators variables such ratios

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Publication Date
Sat Nov 15 2025
Journal Name
University Of Kirkuk Journal For Administrative And Economic Science
Anova For Fuzzy Data With Practical in The Medical Field
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This research study Blur groups (Fuzzy Sets) which is the perception of the most modern in the application in various practical and theoretical areas and in various fields of life, was addressed to the fuzzy random variable whose value is not real, but the numbers Millbh because it expresses the mysterious phenomena or uncertain with measurements are not assertive. Fuzzy data were presented for binocular test and analysis of variance method of random Fuzzy variables , where this method depends on a number of assumptions, which is a problem that prevents the use of this method in the case of non-realized.

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Publication Date
Fri Jan 01 2010
Journal Name
International Journal Of Advanced Intelligence Paradigms
Assessing IRPS as an efficient pairwise test data generation strategy
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Publication Date
Sat Oct 01 2022
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Baghdad Science Journal
A Crime Data Analysis of Prediction Based on Classification Approaches
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Crime is considered as an unlawful activity of all kinds and it is punished by law. Crimes have an impact on a society's quality of life and economic development. With a large rise in crime globally, there is a necessity to analyze crime data to bring down the rate of crime. This encourages the police and people to occupy the required measures and more effectively restricting the crimes. The purpose of this research is to develop predictive models that can aid in crime pattern analysis and thus support the Boston department's crime prevention efforts. The geographical location factor has been adopted in our model, and this is due to its being an influential factor in several situations, whether it is traveling to a specific area or livin

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Combining Several Substitution Cipher Algorithms using Circular Queue Data Structure
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With the revolutionized expansion of the Internet, worldwide information increases the application of communication technology, and the rapid growth of significant data volume boosts the requirement to accomplish secure, robust, and confident techniques using various effective algorithms. Lots of algorithms and techniques are available for data security.  This paper presents a cryptosystem that combines several Substitution Cipher Algorithms along with the Circular queue data structure. The two different substitution techniques are; Homophonic Substitution Cipher and Polyalphabetic Substitution Cipher in which they merged in a single circular queue with four different keys for each of them, which produces eight different outputs for

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Publication Date
Wed Oct 01 2008
Journal Name
2008 First International Conference On Distributed Framework And Applications
A strategy for Grid based t-way test data generation
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Publication Date
Thu Nov 01 2012
Journal Name
2012 International Conference On Advanced Computer Science Applications And Technologies (acsat)
Data Missing Solution Using Rough Set theory and Swarm Intelligence
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This paper presents a hybrid approach for solving null values problem; it hybridizes rough set theory with intelligent swarm algorithm. The proposed approach is a supervised learning model. A large set of complete data called learning data is used to find the decision rule sets that then have been used in solving the incomplete data problem. The intelligent swarm algorithm is used for feature selection which represents bees algorithm as heuristic search algorithm combined with rough set theory as evaluation function. Also another feature selection algorithm called ID3 is presented, it works as statistical algorithm instead of intelligent algorithm. A comparison between those two approaches is made in their performance for null values estima

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Publication Date
Tue Feb 28 2023
Journal Name
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Development prediction algorithm of vehicle travel time based traffic data
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This work bases on encouraging a generous and conceivable estimation for modified an algorithm for vehicle travel times on a highway from the eliminated traffic information using set aside camera image groupings. The strategy for the assessment of vehicle travel times relies upon the distinctive verification of traffic state. The particular vehicle velocities are gotten from acknowledged vehicle positions in two persistent images by working out the distance covered all through elapsed past time doing mollification between the removed traffic flow data and cultivating a plan to unequivocally predict vehicle travel times. Erbil road data base is used to recognize road locales around road segments which are projected into the commended camera

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Publication Date
Mon Jan 01 2018
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Lecture Notes Of The Institute For Computer Sciences, Social Informatics And Telecommunications Engineering
Sensor Data Classification for the Indication of Lameness in Sheep
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Publication Date
Fri Apr 01 2016
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Gis Research Uk 24th Annual Conference
Comparing Open Source Map Data in Areas Lacking Authoritative Mapping
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One wide-ranging category of open source data is that referring to geospatial information web sites. Despite the advantages of such open source data, including ease of access and cost free data, there is a potential issue of its quality. This article tests the horizontal positional accuracy and possible integration of four web-derived geospatial datasets: OpenStreetMap (OSM), Google Map, Google Earth and Wikimapia. The evaluation was achieved by combining the tested information with reference field survey data for fifty road intersections in Baghdad, Iraq. The results indicate that the free geospatial data can be used to enhance authoritative maps especially small scale maps.

Publication Date
Sat Sep 01 2018
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
The Factors Affecting on Managing Sensitive Data in Cloud Computing
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Cloud computing represents the most important shift in computing and information technology (IT). However, security and privacy remain the main obstacles to its widespread adoption. In this research we will review the security and privacy challenges that affect critical data in cloud computing and identify solutions that are used to address these challenges. Some questions that need answers are: (a) User access management, (b) Protect privacy of sensitive data, (c) Identity anonymity to protect the Identity of user and data file. To answer these questions, a systematic literature review was conducted and structured interview with several security experts working on cloud computing security to investigate the main objectives of propo

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