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
Sun Jan 01 2023
Journal Name
مجلة الأطروحة العلمية المحكمة-العلوم الصرفة والتطبيقية
Detection of Lead (Pb) and Cadmium (Cd) Concentrations in Some Indomie Samples
...Show More Authors

Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Detection of Mineral and Microbial Contaminants in some Types of Imported Meat
...Show More Authors
Abstract<p>The main target of the current study is to investigate the microbial content and mineral contaminants of the imported meat available in the city of Baghdad and to ensure that it is free from harmful bacteria, safe and it compliances with the Iraqi standard specifications. Some trace mineral elements such as (Iron, Copper, Lead, and Cadmium) were also estimated, where 10 brands of these meats were collected. Bacteriological tests were carried out which included (total bacterial count, <italic>Staphylococcus</italic> bacteria, <italic>Salmonella</italic> bacteria). The results showed highest number of total bacterial count 13×10<sup>5</sup> CFU/g in F8 bra</p> ... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Computational Intelligence Systems
Evolutionary Feature Optimization for Plant Leaf Disease Detection by Deep Neural Networks
...Show More Authors

View Publication
Scopus (49)
Crossref (46)
Scopus Clarivate Crossref
Publication Date
Tue Jan 18 2022
Journal Name
Photonic Sensors
Arsenic Detection Using Surface Plasmon Resonance Sensor With Hydrous Ferric Oxide Layer
...Show More Authors
Abstract<p>The lethality of inorganic arsenic (As) and the threat it poses have made the development of efficient As detection systems a vital necessity. This research work demonstrates a sensing layer made of hydrous ferric oxide (Fe<sub>2</sub>H<sub>2</sub>O<sub>4</sub>) to detect As(III) and As(V) ions in a surface plasmon resonance system. The sensor conceptualizes on the strength of Fe<sub>2</sub>H<sub>2</sub>O<sub>4</sub> to absorb As ions and the interaction of plasmon resonance towards the changes occurring on the sensing layer. Detection sensitivity values for As(III) and As(V) were 1.083 °·ppb<sup>−1</sup> and 0.922 °·ppb<jats></jats></p> ... Show More
View Publication
Scopus (9)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Mon Dec 28 2020
Journal Name
The Iraqi Journal Of Veterinary Medicine
Serological and Molecular Phylogenetic Detection of Coxiella burnetii in Lactating Cows, Iraq
...Show More Authors

This study is carried out to investigate the prevalence of Coxiella burnetii (C. burnetii) infections in cattle using an enzyme-linked immunosorbent assay (ELISA) and polymerase chain reaction (PCR) assay targeting IS1111A transposase gene. A total of 130 lactating cows were randomly selected from different areas in Wasit province, Iraq and subjected to blood and milk sampling during the period extended between November 2018 and May 2019. ELISA and PCR tests revealed that 16.15% and 10% of the animals studied were respectively positive. Significant correlations (P<0.05) were detected between the positive results and clinical data. Two positive PCR products were analyzed phylogenetically, named as C. burnetii IQ-No.5 and C. burnet

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (3)
Scopus Crossref
Publication Date
Wed May 10 2023
Journal Name
Diagnostics
A Deep Feature Fusion of Improved Suspected Keratoconus Detection with Deep Learning
...Show More Authors

Detection of early clinical keratoconus (KCN) is a challenging task, even for expert clinicians. In this study, we propose a deep learning (DL) model to address this challenge. We first used Xception and InceptionResNetV2 DL architectures to extract features from three different corneal maps collected from 1371 eyes examined in an eye clinic in Egypt. We then fused features using Xception and InceptionResNetV2 to detect subclinical forms of KCN more accurately and robustly. We obtained an area under the receiver operating characteristic curves (AUC) of 0.99 and an accuracy range of 97–100% to distinguish normal eyes from eyes with subclinical and established KCN. We further validated the model based on an independent dataset with

... Show More
View Publication
Scopus (20)
Crossref (24)
Scopus Clarivate Crossref
Publication Date
Wed Sep 07 2022
Journal Name
2022 Iraqi International Conference On Communication And Information Technologies (iiccit)
Construct an Efficient DDoS Attack Detection System Based on RF-C4.5-GridSearchCV
...Show More Authors

View Publication
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Stability of Some Commodity Activities in Iraq on the Estimation of the Statistical Data Models for the Period (1988-2000)
...Show More Authors

There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company
...Show More Authors

The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2023
Journal Name
Bulletin Of Electrical Engineering And Informatics
A novel data offloading scheme for QoS optimization in 5G based internet of medical things
...Show More Authors

The internet of medical things (IoMT), which is expected the lead to the biggest technology in worldwide distribution. Using 5th generation (5G) transmission, market possibilities and hazards related to IoMT are improved and detected. This framework describes a strategy for proactively addressing worries and offering a forum to promote development, alter attitudes and maintain people's confidence in the broader healthcare system without compromising security. It is combined with a data offloading system to speed up the transmission of medical data and improved the quality of service (QoS). As a result of this development, we suggested the enriched energy efficient fuzzy (EEEF) data offloading technique to enhance the delivery of dat

... Show More
View Publication
Scopus (5)
Crossref (1)
Scopus Crossref