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Auditing the comprehensive electronic banking system to detect operational business risks (applied research)
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Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the customer's environment, and from here the research gained its importance by highlighting the reality of the application of the comprehensive electronic banking system in Rafidain Bank and identifying the nature of the external auditor's work in light of the client's application of electronic systems, and thus this research aims to provide a theoretical introduction to the comprehensive banking system, as well as to know the role of the auditor in light of the business risks surrounding the application of the system, The research reached a set of conclusions, most notably, the ability of the comprehensive banking system to develop and adapt banking operations more than other systems, which makes it a global solution for banks in the future due to the importance of the system and its ability to access multiple geographical areas and process operations in real time, and that the lack of preparation of an effective plan in advance for the transformation procedures towards the application of the comprehensive system in terms of providing infrastructure and qualified staffing and studying the problems of transformation and ways to solve them before the actual application of the system led to high operational risks. intrinsic, Therefore, the researcher proposed several recommendations, the most important of which is the need to increase investment in information technology with the development of a division for research and development of banking services provided by the comprehensive system in line with the development in the technological environment and the

needs and desires of customers to provide new and diverse banking services, with the need for the auditor to conduct an audit based on business risks in light of the customer's use of banking systems that rely on the Internet in providing his services, to control the size of current and future business risks that lead to failure Business or material misrepresentations extending to the financial statements.

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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Education College Wasit University
Postmodernism and Technology in Don Delillo's Novel The White Noise
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This paper aims at investigating the effect of postmodernism and technology on the social life in Don Delillo's novel The White Noise. In this novel, Don Delillo portrays the chaotic life by using modern technology which has been presented by three ways. The first way is by television as being a source of information and entertainment. The second way is by the toxic event whereas the third is by Dylar's episode and its destructive consequences. He depicts that through the atmosphere of Jack's family plus its effects on the life and thoughts of the elders and society. He proves that technology is leading humanity not to safety, but to death. He further highlights that by showing the impact of technology on the life of the main charac

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Crossref
Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Pressing References towards Abstraction in Arab and Islamic Art
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The Arab Islamic art was best known as pure abstraction or realism distorted from what is natural. The two styles, or one of them, was the most prominent in the Islamic arts, such as decoration, photography and architecture. The analogy that was prevalent in the non-Islamic world did not have a presence equivalent the aforementioned styles despite the great openness to the cultures of different countries, which characterized that stage, which resulted from the Islamic conquests, the conversion of many people to the Islamic faith, and their migration to the Islamic cities at the time, bringing with them their arts and methods of formulation. This makes us question the influential references that invite the Arab Muslim artist to follow the

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Crossref
Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Evaluating the Performance of Combined Equipment (RAU) and Field Tested
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Abstract<p>An experiment was carried out evaluate the performance of RAU combined equipment under three levels of practical speed, (V1) 4.06 km. h<sup>-1</sup>, (V2) 4.43 km. hr<sup>-1</sup> and (V3) 5.76 km. hr<sup>-1</sup>, and three levels of depth with 10,20and 30 cm. It is denoted by D1, D2, D3 respectively. A split plot design was used within the RCBD design with three replications. The experiment results showed that the first practical speed 4.06 km.hr<sup>-1</sup> achieved the lowest slippage percentage from 9.61%, lowest traction power 14.65hp, lowest soil penetration resistance to1.34 kg.cm<sup>-2</sup>, and the highest total operating </p> ... Show More
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Scopus (3)
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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Measure the fear of some natural phenomena among children Riyadh
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One of the most frightening to children ages pre-school entry , Are those concerns about natural phenomena such as (The darkness, the sound of thunder, lightning and light, and rainfall, and storms) These natural phenomena are not familiar to the child , It may have a surprise when he/ she sees , And others intimidated , The affects of panic and fears that may lead him some psychological injury symptoms.

The fear of the dark, of the most common concerns associated with the child in his daily life , As the children's fear of the dark is reasonably fear that makes him a natural to live in the unknown  , We can not identify what around him and is afraid of something collision,  Or injury from somet

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The issue of creation of AL-Muatazala and AL-Shaira
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words of God the Quranic text , is genera words have many faces and connotations a ccording to references, cutures and Ages.That the Quranic text is fixed , But the connotations are moveable the scientists agreed about the miracle of the Qurantic text , But they differd of the Position of miracLe including the muatazala and Al- Ashaira who have adopted the idea of sytem and miracle of linguistic . Most of them were lingustics, grammerians and writers as: AL- Jahith, AL- Faraa Abivbeida , Ibn kutaba , AL -Rumani , AL -katabi , AL- Bakilaai , AL- Gargani and Others.
They also differed in what the words of Allaah mean . Is the Quranic text creature or updated ,it is the issue that exhausted the effort.of muslim scientists though its imbo

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Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY OF THE GENUS PHYTOMYZA FALLEN,1810 (DIPTERA:AGROMYZIDAE) OF IRAQ
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Publication Date
Sat Jul 29 2023
Journal Name
International Journal Of Professional Studies
MULTIMODALITY IN THE COURTROOM IN AMERICAN AND BRITISH CRIMINAL CASES
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PDBN Rashid, International Journal of Professional Studies, 2023

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
The Streamer Discharge Propagation Within Normal Hexane and Acetone Liquids
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Based on the streamer growth model, the streamer discharge propagation was simulated in aid of finite element technique. That was done within two non- mixed dielectric liquids (Normal-Hexane and Acetone) located between two electrodes in pin - plane configuration. The output results show that, the path of the streamer was affected by the interface between the two liquids; the streamer path crosses this interface under some conditions such as the permittivity of the liquids and the distance between this interface and the tip of the pin. Under other conditions, the streamer path grows along the interface. The results were assisted by the development of the potential and the electric field distributions with the growth of the streamer propa

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Publication Date
Fri Jun 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Effect of the Mechanical and Thermal Stresses of Rotating Blades
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         Rotating blades are the important parts in gas turbines. Hence, an accurate mathematical estimation (F.E.M) of the stresses and deformations characteristics was required in the design applications to avoid failure. In recent year’s there are researchers interest in the effect of temperature on solid bodies has greatly increased, The main of this study investigated the thermal and rotational effects.  So, the thermal stresses due to high pressure and temperature are studies, also determine the steady state stresses and deformations of rotating blades due to mechanical effect. Many parameters such as thickness and centre of rotating are investigated in this paper. The

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Methodology of the concept of sovereignty in contemporary Islamic thought
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The methodology of the concept of sovereignty in contemporary Islamic thought

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