This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity D

Modern machine-learning applications require GPUs, and modern platforms can leverage numerous GPUs on one or more machines to increase performance. Contemporary deep-learning models are too huge for CPU or GPU training. Training these models with many GPUs without performance degradation is necessary to train them rapidly and maximize GPU consumption. Thus, training deep convolutional neural networks (DCNN) with multiple GPUs has become necessary for improving training. Therefore, we presented a parallel design and development of an efficient model for enhancing face mask CNN performance and improving resource efficiency. This DCNN model is a parallel training system over multiple GPUs, a multi-core CPU, and a multi-process GPU platform wit

Wireless Body Area Sensor Networks (WBASNs) have garnered significant attention due to the implementation of self-automaton and modern technologies. Within the healthcare WBASN, certain sensed data hold greater significance than others in light of their critical aspect. Such vital data must be given within a specified time frame. Data loss and delay could not be tolerated in such types of systems. Intelligent algorithms are distinguished by their superior ability to interact with various data systems. Machine learning methods can analyze the gathered data and uncover previously unknown patterns and information. These approaches can also diagnose and notify critical conditions in patients under monitoring. This study implements two s

This paper proposes a new approach, of Clustering Ultrasound images using the Hybrid Filter (CUHF) to determine the gender of the fetus in the early stages. The possible advantage of CUHF, a better result can be achieved when fuzzy c-mean FCM returns incorrect clusters. The proposed approach is conducted in two steps. Firstly, a preprocessing step to decrease the noise presented in ultrasound images by applying the filters: Local Binary Pattern (LBP), median, median and discrete wavelet (DWT),(median, DWT & LBP) and (median & Laplacian) ML. Secondly, implementing Fuzzy C-Mean (FCM) for clustering the resulted images from the first step. Amongst those filters, Median & Laplace has recorded a better accuracy. Our experimental evaluation on re

In this article, we design an optimal neural network based on new LM training algorithm. The traditional algorithm of LM required high memory, storage and computational overhead because of it required the updated of Hessian approximations in each iteration. The suggested design implemented to converts the original problem into a minimization problem using feed forward type to solve non-linear 3D - PDEs. Also, optimal design is obtained by computing the parameters of learning with highly precise. Examples are provided to portray the efficiency and applicability of this technique. Comparisons with other designs are also conducted to demonstrate the accuracy of the proposed design.

In this research (100* 40* 4 cm) solar cell panel was used in Baghdad at autumn season (2010), to get best solar cell panel angles experimentally, and then a mirror (40*50 cm) is use to concentrate incident sunlight intensity on a panel. At first case we get (Tilt angle ?P =60°and Surface Azimuth angle ?P =36°E) is the best angles and other case, we add a mirror at angle = 120° at bottom of panel, then we get output power (27.48watt) is bigger than without using a mirror (25.16watt). We can benefit from these cases in variety applications.