Preferred Language
Articles
/
jeasiq-569
: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Mar 04 2022
Journal Name
Pakistan Journal Of Medical And Health Science
Detection of aadA1 and aac(3)-1V resistance genes in Acinetobacter baumannii
...Show More Authors

Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Enhancement of gas response of annealed ZnO film for hydrogen gas detection
...Show More Authors

  The mechanism of hydrogen (H2) gas sensor in the range of 50-200 ppm of RF-sputtered annealed zinc oxide (ZnO) and without annealing was studied. The X-ray Diffraction( XRD) results showed that the Zn metal was completely converted to ZnO with a polycrystalline structure. The I–V characteristics of the device (PT/ZnO/Pt) measured at room temperature before and after annealing at 450 oC for4h, from which a linear relationship has been observed. The sensors had a maximum response to H2 at 350 oC for annealing ZnO and showed stable behavior for detecting H2 gases in the range of 50 to 200 ppm. The annealed film exhibited hig

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Jul 24 2024
Journal Name
Journal Of Plant Protection Research
Developing smart sprayer for weed control using an object detection algorithm (yolov5)
...Show More Authors

Spraying pesticides is one of the most common procedures that is conducted to control pests. However, excessive use of these chemicals inversely affects the surrounding environments including the soil, plants, animals, and the operator itself. Therefore, researchers have been encouraged to...

View Publication
Publication Date
Mon May 09 2022
Journal Name
مجلة كلية التربية الاساسية الجامعة المستنصرية
Detection of sul1 resistance gene in Acinetobacter baumannii from different Clinical cases
...Show More Authors

Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Producing Coordinate Time Series for Iraq's CORS Site for Detection Geophysical Phenomena
...Show More Authors

Global Navigation Satellite Systems (GNSS) have become an integral part of wide range of applications. One of these applications of GNSS is implementation of the cellular phone to locate the position of users and this technology has been employed in social media applications. Moreover, GNSS have been effectively employed in transportation, GIS, mobile satellite communications, and etc. On the other hand, the geomatics sciences use the GNSS for many practical and scientific applications such as surveying and mapping and monitoring, etc.

In this study, the GNSS raw data of ISER CORS, which is located in the North of Iraq, are processed and analyzed to build up coordinate time series for the purpose of detection the

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 16 2021
Journal Name
Cognitive Computation
Deep Transfer Learning for Improved Detection of Keratoconus using Corneal Topographic Maps
...Show More Authors
Abstract <p>Clinical keratoconus (KCN) detection is a challenging and time-consuming task. In the diagnosis process, ophthalmologists must revise demographic and clinical ophthalmic examinations. The latter include slit-lamb, corneal topographic maps, and Pentacam indices (PI). We propose an Ensemble of Deep Transfer Learning (EDTL) based on corneal topographic maps. We consider four pretrained networks, SqueezeNet (SqN), AlexNet (AN), ShuffleNet (SfN), and MobileNet-v2 (MN), and fine-tune them on a dataset of KCN and normal cases, each including four topographic maps. We also consider a PI classifier. Then, our EDTL method combines the output probabilities of each of the five classifiers to obtain a decision b</p> ... Show More
View Publication
Scopus (34)
Crossref (30)
Scopus Clarivate Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Proposed Face Detection Classification Model Based on Amazon Web Services Cloud (AWS)
...Show More Authors

One of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services th

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Proposed Face Detection Classification Model Based on Amazon Web Services Cloud (AWS)
...Show More Authors

One of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services through our ca

... Show More
View Publication
Crossref (5)
Crossref
Publication Date
Tue Apr 01 2025
Journal Name
Mesopotamian Journal Of Cybersecurity
The Impact of Feature Importance on Spoofing Attack Detection in IoT Environment
...Show More Authors

The Internet of Things (IoT) is an expanding domain that can revolutionize different industries. Nevertheless, security is among the multiple challenges that it encounters. A major threat in the IoT environment is spoofing attacks, a type of cyber threat in which malicious actors masquerade as legitimate entities. This research aims to develop an effective technique for detecting spoofing attacks for IoT security by utilizing feature-importance methods. The suggested methodology involves three stages: preprocessing, selection of important features, and classification. The feature importance determines the most significant characteristics that play a role in detecting spoofing attacks. This is achieved via two techniques: decision tr

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Haemoglobin Epsilon as a Biomarker for the Molecular Detection of Canine ‎Lymphoma
...Show More Authors

Lymphoma is a cancer arising from B or T lymphocytes that are central immune system ‎components. It is one of the three most common cancers encountered in the canine; ‎lymphoma affects middle-aged to older dogs and usually stems from lymphatic tissues, ‎such as lymph nodes, lymphoid tissue, or spleen. Despite the advance in the management of ‎canine lymphoma, a better understanding of the subtype and tumor aggressiveness is still ‎crucial for improved clinical diagnosis to differentiate malignancy from hyperplastic ‎conditions and to improve decision-making around treating and what treatment type to use. ‎This study aimed to evaluate a potential novel biomarker related to iron metabolism,

... Show More
View Publication
Scopus (1)
Scopus Crossref