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Tasks Implemented by Internal Auditors when Developing and Executing Business Continuity and Recovery Plan to Face the COVID-19 crisis
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The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to ensure that the plan meets the instructions issued by the government, the Ministry of Health and the World Health Organization, and they performed some tasks remotely before the crisis took place. The most apparent tasks performed by the internal auditors when implementing the business continuity work we're carrying out the tasks using some technological audit devices and recent apps to overcome new working conditions. Other tasks were performed were to participate in the provision of emergency services outside the scope of their work at the request of executive departments and to make major modifications to the risk-based internal audit plan, aiming at evaluating new activities and covering aspects of risk during the COVID-19 crisis. To recover from the COVID-19 crisis and return to the business environment, the internal auditors involved in evaluating the commitment to implement the precautionary measures and recommend following-up alternative procedures for some departments to restore business after the negative impact of organizations resources.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
New Approach in Detection MAC Spoofing in a WiFi LAN
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Medium Access Control (MAC) spoofing attacks relate to an attacker altering the manufacturer assigned MAC address to any other value. MAC spoofing attacks in Wireless Fidelity (WiFi) network are simple because of the ease of access to the tools of the MAC fraud on the Internet like MAC Makeup, and in addition to that the MAC address can be changed manually without software. MAC spoofing attacks are considered one of the most intensive attacks in the WiFi network; as result for that, many MAC spoofing detection systems were built, each of which comes with its strength and weak points. This paper logically identifies and recognizes the weak points
and masquerading paths that penetrate the up-to-date existing detection systems. Then the

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Electrocoagulation for Treatment of Simulated Blowdown Water Of Cooling Tower
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This study investigates the results of electrocoagulation (EC) using aluminum (Al) electrodes as anode and stainless steel (grade 316) as a cathode for removing silica, calcium, and magnesium ions from simulated cooling tower blowdown waters. The simulated water contains (50 mg/l silica, 508 mg/l calcium, and 292 mg/l magnesium). The influence of different experimental parameters, such as current density (0.5, 1, and 2 mA/cm2), initial pH(5,7, and 10), the temperature of the simulated solution(250C and 35 0C), and electrolysis time was studied. The highest removal efficiency of 80.183%, 99.21%, and 98.06% for calcium, silica, and magnesium ions, respectively, were obtained at a current de

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Publication Date
Fri Jan 10 2025
Journal Name
International Journal Of Engineering & Technology
An integrated multi layers approach for detecting unknown malware behaviours
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Malware represents one of the dangerous threats to computer security. Dynamic analysis has difficulties in detecting unknown malware. This paper developed an integrated multi – layer detection approach to provide more accuracy in detecting malware. User interface integrated with Virus Total was designed as a first layer which represented a warning system for malware infection, Malware data base within malware samples as a second layer, Cuckoo as a third layer, Bull guard as a fourth layer and IDA pro as a fifth layer. The results showed that the use of fifth layers was better than the use of a single detector without merging. For example, the efficiency of the proposed approach is 100% compared with 18% and 63% of Virus Total and Bel

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Data Mining Techniques for Iraqi Biochemical Dataset Analysis
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This research aims to analyze and simulate biochemical real test data for uncovering the relationships among the tests, and how each of them impacts others. The data were acquired from Iraqi private biochemical laboratory. However, these data have many dimensions with a high rate of null values, and big patient numbers. Then, several experiments have been applied on these data beginning with unsupervised techniques such as hierarchical clustering, and k-means, but the results were not clear. Then the preprocessing step performed, to make the dataset analyzable by supervised techniques such as Linear Discriminant Analysis (LDA), Classification And Regression Tree (CART), Logistic Regression (LR), K-Nearest Neighbor (K-NN), Naïve Bays (NB

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Publication Date
Sun Dec 01 2024
Journal Name
Materials Letters
Determination of third order susceptibility of carbon quantum dots at different concentrations
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The nonlinear refractive (NLR) index and third order susceptibility (X3) of carbon quantum dots (CQDs) have been studied using two laser wavelengths (473 and 532 nm). The z-scan technique was used to examine the nonlinearity. Results showed that all concentrations have negative NLR indices in the order of 10−10 cm2/W at two laser wavelengths. Moreover, the nonlinearity of CQDs was improved by increasing the concentration of CQDs. The highest value of third order susceptibility was found to be 3.32*10−8 (esu) for CQDs with a concentration of 70 mA at 473 nm wavelength.

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Advances In Mathematics
B-Closed Topological Spaces in Terms of Grills
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The concept of -closedness, a kind of covering property for topological spaces, has already been studied with meticulous care from different angles and via different approaches. In this paper, we continue the said investigation in terms of a different concept viz. grills. The deliberations in the article include certain characterizations and a few necessary conditions for the -closedness of a space, the latter conditions are also shown to be equivalent to -closedness in a - almost regular space. All these and the associated discussions and results are done with grills as the prime supporting tool.

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Global Pharma Technology
Influence of immune engines in iraqi patients with acute myeloid leukemia
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Acute myeloid leukemia (AML) is heterogeneous disorders originated from the abnormalities in the proliferation and maturation of myeloid progenitors in bone morrow. There is a clinical correlation between immunity engines and disease progression, but this relationship is not completely clear yet. This study was designed to assess the full immune response in Iraqi patients diagnosed with AML. Patients and healthy volunteers were divided into three groups: newly diagnosed untreated, under chemotherapy treatment patients and control group. A significant reduction were seen in C4 and IFN-γ levels in both untreated and treated groups with no significant difference between untreated and treated groups. On the other hand, IL-2 and IL-8 levels inc

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Scopus
Publication Date
Sat Dec 24 2022
Journal Name
Wasit Journal For Pure Science
β*-Regular supra topological spaces
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Form the series of generalization of the topic of supra topology is the generalization of separation axioms . In this paper we have been introduced (S * - SS *) regular spaces . Most of the properties of both spaces have been investigated and reinforced with examples . In the last part we presented the notations of supra *- -space ( =0,1) and we studied their relationship with (S * - SS *) regular spaces.

Publication Date
Mon May 15 2017
Journal Name
Journal Of Theoretical And Applied Information Technology
Anomaly detection in text data that represented as a graph using dbscan algorithm
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Anomaly detection is still a difficult task. To address this problem, we propose to strengthen DBSCAN algorithm for the data by converting all data to the graph concept frame (CFG). As is well known that the work DBSCAN method used to compile the data set belong to the same species in a while it will be considered in the external behavior of the cluster as a noise or anomalies. It can detect anomalies by DBSCAN algorithm can detect abnormal points that are far from certain set threshold (extremism). However, the abnormalities are not those cases, abnormal and unusual or far from a specific group, There is a type of data that is do not happen repeatedly, but are considered abnormal for the group of known. The analysis showed DBSCAN using the

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Scopus
Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Strong Differential Sandwich Results for Analytic Functions Associated with Wanas Differential Operator
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    In this article, we introduce and study two new families of analytic functions by using strong differential subordinations and superordinations associated with Wanas differential operator/. We also give and establish some important properties of these families.

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