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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 Sep 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
PREDICTION OF FINITE CONCENTRATIONBEHAVIOR FROM INFINITE DILUTION EGUILIBRIUM DATA
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Experimental activity coefficients at infinite dilution are particularly useful for calculating the parameters needed in an expression for the excess Gibbs energy. If reliable values of γ∞1 and γ∞2 are available, either from direct experiment or from a correlation, it is possible to predict the composition of the azeotrope and vapor-liquid equilibrium over the entire range of composition. These can be used to evaluate two adjustable constants in any desired expression for G E. In this study MOSCED model and SPACE model are two different methods were used to calculate γ∞1 and γ∞2

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Compression-based Data Reduction Technique for IoT Sensor Networks
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Energy savings are very common in IoT sensor networks because IoT sensor nodes operate with their own limited battery. The data transmission in the IoT sensor nodes is very costly and consume much of the energy while the energy usage for data processing is considerably lower. There are several energy-saving strategies and principles, mainly dedicated to reducing the transmission of data. Therefore, with minimizing data transfers in IoT sensor networks, can conserve a considerable amount of energy. In this research, a Compression-Based Data Reduction (CBDR) technique was suggested which works in the level of IoT sensor nodes. The CBDR includes two stages of compression, a lossy SAX Quantization stage which reduces the dynamic range of the

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Scopus (43)
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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
New Robust Estimation in Compound Exponential Weibull-Poisson Distribution for both contaminated and non-contaminated Data
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Abstract

The research Compared two methods for estimating fourparametersof the compound exponential Weibull - Poisson distribution which are the maximum likelihood method and the Downhill Simplex algorithm. Depending on two data cases, the first one assumed the original data (Non-polluting), while the second one assumeddata contamination. Simulation experimentswere conducted for different sample sizes and initial values of parameters and under different levels of contamination. Downhill Simplex algorithm was found to be the best method for in the estimation of the parameters, the probability function and the reliability function of the compound distribution in cases of natural and contaminateddata.

 

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
New and Existing Approaches Reviewing of Big Data Analysis with Hadoop Tools
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Everybody is connected with social media like (Facebook, Twitter, LinkedIn, Instagram…etc.) that generate a large quantity of data and which traditional applications are inadequate to process. Social media are regarded as an important platform for sharing information, opinion, and knowledge of many subscribers. These basic media attribute Big data also to many issues, such as data collection, storage, moving, updating, reviewing, posting, scanning, visualization, Data protection, etc. To deal with all these problems, this is a need for an adequate system that not just prepares the details, but also provides meaningful analysis to take advantage of the difficult situations, relevant to business, proper decision, Health, social media, sc

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Scopus (11)
Crossref (6)
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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of big data analytics in measuring and analyzing the quality costs of economic units : applied research in the Iraqi company for seed production
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                The research aims to explain the role of huge data analyzes in measuring quality costs in the Iraqi company for the production of seed, and the research problem was diagnosed with the weakness of the approved method to measure quality costs, and the weak traditional systems of data analyzes, the researcher in the theoretical aspect relied on collecting sources and previous studies, as well as Adoption of the applied analytical approach in the practical aspect, as a set of financial analyzes were applied within the measurement of quality costs and a statement of the role of data analyzes in the practical side, the research concluded to a set of conc

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
A Prevalence study of Entamoeba spp. in Basrah Province using Different Detection Methods
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This study aims to determine the prevalence of Entamoeba histolytica, Entamoeba dispar and
Entamoeba moshkovskii by three methods of diagnosis (microscopic examination, cultivation and PCR) that
were compared to obtain an accurate diagnosis of Entamoeba spp. during amoebiasis. Total (n=150) stool
samples related to patients were (n = 100) and healthy controls (n= 50). Clinically diagnosed stool samples
(n=100) were collected from patients attending the consultant clinics of different hospitals in Basrah during
the period from January 2018 to January 2019. The results showed that 60% of collected samples were
positive in a direct microscopic examination. All samples were cultivated on different media; the Bra

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Scopus (5)
Crossref (4)
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Publication Date
Fri Dec 15 2023
Journal Name
Full Text Book Of Minar Congress10
مستوى الافصاح عن المعلومات المالية المتعلقة بالاستدامة على وفق معيار (IFRS-S1) وتأثير على أداء الشركة - بحث تطبيقي في عينة عن المصارف الاسلامية العراقية
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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Using the international standard for Training (ISO-10015) to Improve the Quality of the Control Activity – A Survey Study at the Federal Board of Supreme Audit.
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The great  importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other su

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of creative accounting practices that are reflected on the sincerity and fairness of financial statements on tax evasion
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The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of promotion means in the developing the activity of financial markets: A case study of Iraqi stock Exchange
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The promotion by its means lead a vital and important role at the level of all organizations, whether (industrial or service) in general, and financial markets in particular. The promotion is earns delved to be as one of the main operations which  market uses it through various means of financial markets and companies which its shares listed in the aim of (finance or investment), with a view to the implementation and financing of public and private projects the one hand, or with a view to achieving profits through investment of speculative or... For other purposes, on the other hand.Accordingly, we find that the set of public and private goals joint between the financial markets and listed companies respectively, will serve the stra

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