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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 Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Multilayer Perceptron for analyzing satellite data
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Different ANN architectures of MLP have been trained by BP and used to analyze Landsat TM images. Two different approaches have been applied for training: an ordinary approach (for one hidden layer M-H1-L & two hidden layers M-H1-H2-L) and one-against-all strategy (for one hidden layer (M-H1-1)xL, & two hidden layers (M-H1-H2-1)xL). Classification accuracy up to 90% has been achieved using one-against-all strategy with two hidden layers architecture. The performance of one-against-all approach is slightly better than the ordinary approach

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Publication Date
Tue Mar 03 2009
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of repetitive estimation methodsSelf-data
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In this study, we review the ARIMA (p, d, q), the EWMA and the DLM (dynamic linear moodelling) procedures in brief in order to accomdate the ac(autocorrelation)  structure of data .We consider the recursive estimation and prediction algorithms based on Bayes and KF (Kalman filtering) techniques for correlated observations.We investigate the effect on the MSE of  these procedures and compare them using generated data.

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Publication Date
Tue Mar 08 2022
Journal Name
International Journal Of Online And Biomedical Engineering (ijoe)
Data Hiding in 3D-Medical Image
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Information hiding strategies have recently gained popularity in a variety of fields. Digital audio, video, and images are increasingly being labelled with distinct but undetectable marks that may contain a hidden copyright notice or serial number, or even directly help to prevent unauthorized duplication. This approach is extended to medical images by hiding secret information in them using the structure of a different file format. The hidden information may be related to the patient. In this paper, a method for hiding secret information in DICOM images is proposed based on Discrete Wavelet Transform (DWT). Firstly. segmented all slices of a 3D-image into a specific block size and collecting the host image depend on a generated key

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Publication Date
Tue Apr 24 2018
Journal Name
International Journal Of Engineering Technologies And Management Research
MODELING CITY PULSATION VIA MOBILE DATA
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In this study, the mobile phone traces concern an ephemeral event which represents important densities of people. This research aims to study city pulse and human mobility evolution that would be arise during specific event (Armada festival), by modelling and simulating human mobility of the observed region, depending on CDRs (Call Detail Records) data. The most pivot questions of this research are: Why human mobility studied? What are the human life patterns in the observed region inside Rouen city during Armada festival? How life patterns and individuals' mobility could be extracted for this region from mobile DB (CDRs)? The radius of gyration parameter has been applied to elaborate human life patterns with regards to (work, off) days for

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
An Embedded Data Using Slantlet Transform
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Data hiding is the process of encoding extra information in an image by making small modification to its pixels. To be practical, the hidden data must be perceptually invisible yet robust to common signal processing operations. This paper introduces a scheme for hiding a signature image that could be as much as 25% of the host image data and hence could be used both in digital watermarking as well as image/data hiding. The proposed algorithm uses orthogonal discrete wavelet transforms with two zero moments and with improved time localization called discrete slantlet transform for both host and signature image. A scaling factor ? in frequency domain control the quality of the watermarked images. Experimental results of signature image

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Publication Date
Sun Dec 01 2013
Journal Name
2013 Sixth International Conference On Developments In Esystems Engineering
Ensure Security of Compressed Data Transmission
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Data compression offers an attractive approach to reducing communication costs using available bandwidth effectively. It makes sense to pursue research on developing algorithms that can most effectively use available network. It is also important to consider the security aspect of the data being transmitted is vulnerable to attacks. The basic aim of this work is to develop a module for combining the operation of compression and encryption on the same set of data to perform these two operations simultaneously. This is achieved through embedding encryption into compression algorithms since both cryptographic ciphers and entropy coders bear certain resemblance in the sense of secrecy. First in the secure compression module, the given text is p

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Data Classification using Quantum Neural Network
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In this paper, integrated quantum neural network (QNN), which is a class of feedforward

neural networks (FFNN’s), is performed through emerging quantum computing (QC) with artificial neural network(ANN) classifier. It is used in data classification technique, and here iris flower data is used as a classification signals. For this purpose independent component analysis (ICA) is used as a feature extraction technique after normalization of these signals, the architecture of (QNN’s) has inherently built in fuzzy, hidden units of these networks (QNN’s) to develop quantized representations of sample information provided by the training data set in various graded levels of certainty. Experimental results presented here show that

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Communications
SDN Implementation in Data Center Network
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role Government Securities Market on the Iraqi Credit worthiness
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تشكل  التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Enhancing the human resources quality by adopting an adventure learning method in their development
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The research aims to identify how to enhance the quality of the human resources, focusing on four dimensions (efficiency, effectiveness, flexibility, and reliability), by adopting an adventure learning method that combines theoretical and applied aspects at the same time, when developing human resources and is applied using information technology, and that Through its dimensions, which are (cooperation, interaction, communication, and understanding), as the research problem indicated a clear deficiency in the cognitive perception of the mechanism of employing adventure learning dimensions in enhancing human resources quality, so the importance of research was to present treatments and proposals to reduce this problem. To achieve

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