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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
Thu Jan 06 2022
Journal Name
Kuwait Journal Of Science
AVO analysis for high amplitude anomalies using 2D pre-stack seismic data
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Amplitude variation with offset (AVO) analysis is an 1 efficient tool for hydrocarbon detection and identification of elastic rock properties and fluid types. It has been applied in the present study using reprocessed pre-stack 2D seismic data (1992, Caulerpa) from north-west of the Bonaparte Basin, Australia. The AVO response along the 2D pre-stack seismic data in the Laminaria High NW shelf of Australia was also investigated. Three hypotheses were suggested to investigate the AVO behaviour of the amplitude anomalies in which three different factors; fluid substitution, porosity and thickness (Wedge model) were tested. The AVO models with the synthetic gathers were analysed using log information to find which of these is the

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Publication Date
Wed May 09 2018
Journal Name
International Journal Of Advanced Computer Science And Applications
New Techniques to Enhance Data Deduplication using Content based-TTTD Chunking Algorithm
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Publication Date
Tue Nov 10 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Hybridization Methodology of ARMA-FIGARCH Model to Examine Gasoline Data in Iraq
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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Investigating the quality of open street map roads data inside Baghdad city
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Publication Date
Mon Feb 21 2022
Journal Name
Iraqi Journal For Computer Science And Mathematics
Fuzzy C means Based Evaluation Algorithms For Cancer Gene Expression Data Clustering
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The influx of data in bioinformatics is primarily in the form of DNA, RNA, and protein sequences. This condition places a significant burden on scientists and computers. Some genomics studies depend on clustering techniques to group similarly expressed genes into one cluster. Clustering is a type of unsupervised learning that can be used to divide unknown cluster data into clusters. The k-means and fuzzy c-means (FCM) algorithms are examples of algorithms that can be used for clustering. Consequently, clustering is a common approach that divides an input space into several homogeneous zones; it can be achieved using a variety of algorithms. This study used three models to cluster a brain tumor dataset. The first model uses FCM, whic

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Publication Date
Tue Aug 31 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
FDPHI: Fast Deep Packet Header Inspection for Data Traffic Classification and Management
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Traffic classification is referred to as the task of categorizing traffic flows into application-aware classes such as chats, streaming, VoIP, etc. Most systems of network traffic identification are based on features. These features may be static signatures, port numbers, statistical characteristics, and so on. Current methods of data flow classification are effective, they still lack new inventive approaches to meet the needs of vital points such as real-time traffic classification, low power consumption, ), Central Processing Unit (CPU) utilization, etc. Our novel Fast Deep Packet Header Inspection (FDPHI) traffic classification proposal employs 1 Dimension Convolution Neural Network (1D-CNN) to automatically learn more representational c

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Scopus (9)
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Publication Date
Sun Jun 01 2014
Journal Name
International Journal Of Inventive Engineering And Science,
Increase the Capacity Amount of Data Hiding to Least Significant BIT Method
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Publication Date
Fri Dec 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Improved Method to Correlate and Predict Isothermal VLE Data of Binary Mixtures
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Accurate predictive tools for VLE calculation are always needed. A new method is introduced for VLE calculation which is very simple to apply with very good results compared with previously used methods. It does not need any physical property except each binary system need tow constants only. Also, this method can be applied to calculate VLE data for any binary system at any polarity or from any group family. But the system binary should not confirm an azeotrope. This new method is expanding in application to cover a range of temperature. This expansion does not need anything except the application of the new proposed form with the system of two constants. This method with its development is applied to 56 binary mixtures with 1120 equili

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Publication Date
Mon Sep 03 2012
Journal Name
The International Archives Of The Photogrammetry, Remote Sensing And Spatial Information Sciences
CALIBRATION OF FULL-WAVEFORM ALS DATA BASED ON ROBUST INCIDENCE ANGLE ESTIMATION
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Abstract. Full-waveform airborne laser scanning data has shown its potential to enhance available segmentation and classification approaches through the additional information it can provide. However, this additional information is unable to directly provide a valid physical representation of surface features due to many variables affecting the backscattered energy during travel between the sensor and the target. Effectively, this delivers a mis-match between signals from overlapping flightlines. Therefore direct use of this information is not recommended without the adoption of a comprehensive radiometric calibration strategy that accounts for all these effects. This paper presents a practical and reliable radiometric calibration r

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Publication Date
Mon Sep 23 2019
Journal Name
Baghdad Science Journal
Hazard Rate Estimation Using Varying Kernel Function for Censored Data Type I
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     In this research, several estimators concerning the estimation are introduced. These estimators are closely related to the hazard function by using one of the nonparametric methods namely the kernel function for censored data type with varying bandwidth and kernel boundary. Two types of bandwidth are used:  local bandwidth and global bandwidth. Moreover, four types of boundary kernel are used namely: Rectangle, Epanechnikov, Biquadratic and Triquadratic and the proposed function was employed with all kernel functions. Two different simulation techniques are also used for two experiments to compare these estimators. In most of the cases, the results have proved that the local bandwidth is the best for all the

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