Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

The advancements in Information and Communication Technology (ICT), within the previous decades, has significantly changed people’s transmit or store their information over the Internet or networks. So, one of the main challenges is to keep these information safe against attacks. Many researchers and institutions realized the importance and benefits of cryptography in achieving the efficiency and effectiveness of various aspects of secure communication.This work adopts a novel technique for secure data cryptosystem based on chaos theory. The proposed algorithm generate 2-Dimensional key matrix having the same dimensions of the original image that includes random numbers obtained from the 1-Dimensional logistic chaotic map for given con

This study aims to assess the water quality index (WQI) according to the Canadian Council of Ministers of the Environment's Water Quality Index method (CCME WQI). Four locations (measurement stations) are selected along the Tigris River, in Iraq.  Two of them are located in the north near Mosul City, (Mosul Dam and Mosul city), and the other two are located in the south near Al-Amarah city, (Ali Garbi and Al-Amarah). The water data collected is for the period 2011 to 2013, including eleven water quality parameters. These are magnesium (Mg⁺²), calcium (Ca²⁺), potassium (K⁺), sodium (Na⁺), sulfate (SO₄^2-), chloride (Cl^-), nitrate (NO₃<

In addition to the primary treatment, biological treatment is used to reduce inorganic and organic components in the wastewater. The separation of biomass from treated wastewater is usually important to meet the effluent disposal requirements, so the MBBR system has been one of the most important modern technologies that use plastic tankers to transport biomass with wastewater, which works in pure biofilm, at low concentrations of suspended solids. However, biological treatment has been developed using the active sludge mixing process with MBBR. Turbo4bio was established as a sustainable and cost-effective solution for wastewater treatment plants in the early 1990s and ran on minimal sludge, and is easy to maintain. This

Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS

Attacking a transferred data over a network is frequently happened millions time a day. To address this problem, a secure scheme is proposed which is securing a transferred data over a network. The proposed scheme uses two techniques to guarantee a secure transferring for a message. The message is encrypted as a first step, and then it is hided in a video cover.  The proposed encrypting technique is RC4 stream cipher algorithm in order to increase the message's confidentiality, as well as improving the least significant bit embedding algorithm (LSB) by adding an additional layer of security. The improvement of the LSB method comes by replacing the adopted sequential selection by a random selection manner of the frames and the pixels wit

The research aimed to identify the effect of educational complexes use among the students of the first year students in Quran modernists curriculum department of Quran sciences and Islamic education . The research consisted of ( 60 ) male and female members , ( 30 ) represented the experimental group and ( 30 ) represented the controlled group . the group were randomly selected . for the prepared an achievement test included thirteen questions . Results were processed by using descriptive and statistical analyses to answer the questions of the study . also the researchers used suitable and typical and dual difference analysis . in the results , the researchers recommended a number of recommendations 

The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu