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The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is contributions to fraud detection, the Benford’s law is consider control tool and one from this Techniques that using in multiple sides in the Audit and control, and statically method provide indict to auditor about risk level in balances for accounts and transaction. The research aims to shed light the role of Auditor in risk appreciation and information control, and important Benford’s law in appreciation a fraud detection risk in financial fraud in audit.The Researchers have found gropes from conclusions its important; the Benford’s law is control tool contribution in appreciation a fraud risk actively, as well as the role it’s in the fraud detection. The researchers are grope recommendations important its should from Auditor using modern tools in audit and financial control, And the Benford’s is consider one from this technique.

Keyword: Benford’s law, fraud, detection risk.

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
List of Scorpions Recorded For the First Time in Iraq
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 The present study is the first taxonomic study on scorpions in Iraq. The specimens were collected from regions in the middle and south of Iraq, three families, seven genera and eight  species were recorded for the first time in Iraq and one new species of the world. 

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Optimal Corrosion Inhibition of Aluminum in 0.1M NaCl Solution
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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Bibliographic Analysis on the Financing of Education Reform in Morocco
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The National Charter for Education and Training in 1999 defined the principles, pillars and main objectives of the Moroccan education system, building on the various reforms of the early twenty-first century and the attempt to breathe new life into this reference document. Through partial and incremental changes, a total inability to tackle the root causes of the Moroccan education system and training has been revealed. This research has been conducted to answer the questions of education in the foreground national concerns and priorities in the discourse of the main political actors in Morocco that have been raised and remain interesting and can be expressed in the following question: Morocco still fails to meet the challenge of educati

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating Letter of credits under the Swift system in Iraq
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Abstract

               Documentary credits are considered successful means to reduce imports, especially unnecessary imports that lead to the outflow of foreign currency from the country. However, due to the backwardness of the banking methods, the reintroduction of documentary credits after 2003 did not effectively contribute to reducing import rates. This has had a negative impact on the Iraqi economy and made it vulnerable to external markets. Documentary credits are also considered the best way to ensure payment in international trade, providing independent credit support and sufficient security for exporters and importers against commerci

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
The Poetics of Transition in T. S. Eliot's "Ash-Wednesday"
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  1. S. Eliot is one of the important founders of the modernist movement in literature, a cutting-edge poet of the first order. After his 1927 conversion to Anglicanism, he began calling himself a conservative, royal, and a classicist.
  2. "Ash Wednesday" is the first long poem written by him after his conversion. It deals with the struggle that ensues when one who has lacked faith acquires it. It is richly but ambiguously allusive, and deals with the aspiration to move from spiritual barrenness to hope for human salvation.

    "Ash Wednesday" not only struggles with an approach to faith but with an approach to a language capable of expressing it. Eliot's style is different from that that predates his conve

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Spectrofluorimetric method for the determination of glibenclamide in pharmaceutical formulations
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A sensitive spectrofluorimetric method for the determination of glibenclamide in its tablet formulations has been proposed. The method is based on the dissolving of glibenclamide in absolute ethanol and measuring the native fluorescence at 354 nm after excitation at 302 nm. Beers law is obeyed in the concentration of 1.4 to 10 µg.ml-1 of glibenclamide with a limit of detection (LD) of 0.067 µg.ml-1 and a standard deviation of 0.614. The range percent recoveries (N=3) is 94 - 103.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Growth and development of the leishmaniasis parasite in insect Aharms
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The parasite Alchammannia Aaúlan Ahdma backbone and the other for Avgari and moves them alternately Vafiqra is Alannsan and Allbaún and other either Allavgari is an insect Aharms or sand fly of the genus deployed in the ancient world is different form the parasite and installed Albayukimaaúa in each of the Family is so when transmitted from host to another passes stages growth

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Petrography &Mineralogy of the Dammam Formation in Al-Najaf Governorate
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The Dammam Formation ( Middle-Late Eocene) has a total thickness 150 m , 143 m and 89.7 m at the studied wells (B.H.8, B.H.3 and B.H.1) respectively. They are located in Al- Najaf Governorate, 35 Km southwest of Al-Najaf city. The petrographic components of the Dammam limestone comprises skeletal grainsforaminifera (both benthic and planktonic), echinoderm plates and Mollusca, shell fragments, Bryozoan, Bioclasts are common, non-skeletal grainsare pellets, lithoclast (carbonate and non carbonate), and groundmass (micrite and sparry calcite). In term of mineralogy, the X-Ray analysis shows the presence of non clay minerals is calcite, dolomite as the main minerals and quartz and scattered evaporate, whereas clay minerals as secondary mine

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Publication Date
Tue Jan 01 2019
Journal Name
The International Journal Of Literary Humanities
The Stereotypical Representation of Black Women in Caryl Phillips’ "Cambridge"
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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluate the Rate of Pollution in Soil using Simulink Environment
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       In this paper we design a Simulink model which can be evaluate the concentration of Copper, Lead, Zinc, Cadmium, Cobalt, Nickel, Crum and Iron. So, this model would be a method to determine the contamination levels of these metals with the potential for this contamination sources with their impact. The aim of using Simulink environment is to solve differential equations individually and as given data in parallel with analytical mathematics trends. In general, mathematical models of the spread heavy metals in soil are modeled and solve to predict the behavior of the system under different conditions.

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