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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
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Biological Control of Acaudalerodes Rachipora (Singh) (Hemiptera: Alerodidae) by the Entomopathogenic Fungi on in Field
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This study was conducted in the College of Agriculture fields /University of Baghdad, during Autumn 2013. This study was aimed to examine the mortality rate on the all black fly stages of Acaudalerodes rachipora Singh) by the biotic fungus Beuveria bassiana. The results of a preliminary survey showed that the samples of Ziziphus spaina christi were infested by blakflies in Agriculture collage during Autumn seasons of 2013 , the presence of species of black flies A. rachipora on the lower surface of the leaf, the study aimed to study and research the effects of fungus B. bassiana on black fly A. rachipora. After six days of treatment results showed the continued superiority 106 spore / ml trends in the western, southern and

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
The Evaluation of Accuracy Performance in an Enhanced Embedded Feature Selection for Unstructured Text Classification
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Text documents are unstructured and high dimensional. Effective feature selection is required to select the most important and significant feature from the sparse feature space. Thus, this paper proposed an embedded feature selection technique based on Term Frequency-Inverse Document Frequency (TF-IDF) and Support Vector Machine-Recursive Feature Elimination (SVM-RFE) for unstructured and high dimensional text classificationhis technique has the ability to measure the feature’s importance in a high-dimensional text document. In addition, it aims to increase the efficiency of the feature selection. Hence, obtaining a promising text classification accuracy. TF-IDF act as a filter approach which measures features importance of the te

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages
Difficulties of rendering both “imra’a” امرأة and “zawj” زوج in the Glorious Qur’an into English
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Women are considered important characters and subjects of discussion in the Glorious Qur‟an. Some are portrayed in a positive light while others are condemned . Most women in the Glorious Qur‟an are represented as either the mothers or wives of certain leaders and prophets. But the lexical items “Imra‟a” شاحِا and “zawj” طٚص occur in the Glorious Qur‟an with different meanings depending on the context where they occur. Translation of the Glorious Qur'an has always been a problematic and difficult issue. Since the Glorious Qur'an is regarded as miraculous and inimitable (i'jaz al-Qur'an), Muslims argue that the Qur'anic text should not be separated from its true form to another different form keeping the A

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Publication Date
Mon Sep 04 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Factors Influencing Adalimumab Treatment Response in Patients with Rheumatoid Arthritis: The Future of Clinical Expertise
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Rheumatoid arthritis (RA) is characterized by persistent joint inflammation, which is a defining feature of this chronic inflammatory condition. Considerable advancements have been made in the field of disease-modifying anti-rheumatic medicines (DMARDs), which effectively mitigate inflammation and forestall further joint deterioration. Anti-tumor necrosis factor-alpha (TNF-α) drugs, which are a class of biological DMARDs (bDMARDs), have been efficaciously employed in the treatment of RA in recent times Adalimumab, a TNF inhibitor, has demonstrated significant efficacy in reducing disease symptoms and halting disease progression in patients with RA. However, its use is associated with major side effects and high costs. In addition,

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Publication Date
Wed Sep 20 2006
Journal Name
00
INVESTIGATING SOME OF THE SYNTACTIC ERRORS MADE BY EFL COLLEGE STUDENTS IN WRITTEN ENGLISH EXPRESSIONS
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Publication Date
Sat Feb 01 2025
Journal Name
Journal Of Physical Education
The Effect of Hypoplank Exercises on Muscular Endurance in Men Aged 35-40 Years Old
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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
The Suitability of Fatha Clay Deposits for Clay Bricks Industry in Zurbatiya Area, Eastern Iraq
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     This research aims to study the suitability of the Fatha Formation clay deposits for the brick industry in the Zurbatiya area, Wasit Government. Two sites (Al-Salam police station and Al-Taff station) were selected. The clay deposits were subjected to particle size analysis, atterberg limits, chemical and mineralogical analyses. The samples have 31.45% clay, 52.91% silt, and 15.64% sand. Chemical analyses revealed that SiO2 and CaO are the clay deposits' main components, indicating the high content of quartz and calcium carbonate. The mineralogical analysis by XRD techniques indicated that quartz, calcite, feldspar, gypsum, and dolomite are the non-clay minerals; Kaolinite, illite, palygorskite and chlorite are the mo

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Physics: Conference Series
An Integrated Model of The Relation Between E-Service Quality and User Satisfaction in IHL
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Abstract<p>Quality of e-service is one of the critical factors that decide the success or failure of organizations. It may increase competitive advantages as well as enhance the relationships with the customers. Achieving high e-service quality and user satisfaction are challenging since they depend fundamentally on user perception and expectation which can be tricky at times. To date, there is no agreement as to what service quality is, and how it should be measured, whether it is a function of statistical measures of quality including physical defects or managerial judgment, or it is a function of customer perception about the services. This paper deep-dived the quality of e-services offered b</p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
Ibero- American Journal Of Exercise And Sports Psychology
THE EFFECT OF SPECIAL EXERCISES USING TWO DESIGNED DEVICES IN DEVELOPING SOME DEFENSIVE HANDBALL SKILLS
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Publication Date
Sat Feb 01 2025
Journal Name
Al-adab Journal
Oppositional Values Stimulated by ‘Structure of Feeling’: Analysing Hester’s Character in Hawthorne’s The Scarlet Letter
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