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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
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
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Developing an Achievement Test in Light of the Specifications Table
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Abstract

The research addresses the specification table and the extent of its use in developing achievement tests, as well as detects the obstacles to its use through a sample of (120) respondents from the faculty members in some Baghdad schools and colleges. After unpacking and processing the data statistically, the research reached several results: the study sample do not use the test map in the development of their tests, as their percentage reached (82%) and there are no statistically significant differences in the use of the specification table by the sample members according to their place of work or the number of years of experience. The results also revealed the most important reasons that prevent the use

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Publication Date
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
Circularity segmentation for the groups 𝒫𝒮𝓛(2,23) and 𝒫𝒮𝓛(2,29)
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Publication Date
Sat Apr 02 2022
Journal Name
The International Conference On Science In Engineering And Technology (icosiet) 2020 (virtually)
The Possible Application of Intelligent Systems in Traditional Courtyard House.
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Publication Date
Wed Jul 01 2015
Journal Name
Political Sciences Journal
Factors affecting the future of Iraq's production of crude oil
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As the major role of oil sector in financing and development of Iraqi economy this study tried to research on the factors which influencing the future of oil production in Iraq and for that study addressed the hypothesis (the production and export of crude oil in Iraq , influenced by many factors divided into internal and external factors this factors shared the effect varies in the size of their participation and runs from different sectors economic , political and social , in order to test the study hypothesis study addressed the subject of three axes(an overview of the history and facts of crude oil production in Iraq and factors internal Affecting the future of oil production in Iraq and external factors affecting the future

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Publication Date
Tue Sep 01 2020
Journal Name
Iraqi Journal Of Physics
Hydration Thermodynamics and Hydrodynamic (Stokes) Radius of the Lanthanide Ions
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Many biochemical and physiological properties depend on the size of ions and the thermodynamic quantities of ion hydration. The diffusion coefficient (D) of lanthanide (III) ions (Ln+3) in solution assumed (1.558-1.618 ×10−9 m2 s−1) by Einstein–Smoluchowski relation. The association constant (KA) of Ln+3 ions was calculated (210.3-215.3 dm3 mole-1) using the Shedlovsky method, and the hydrodynamic radius calculated (1.515-1.569 ×10−10 m) by the Stokes-Einstein equation. The thermodynamic parameters (ΔGo, ΔSo) also calculated by used suitable relations, while ΔHo, values are obtained from the lit

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Publication Date
Mon Jun 14 2021
Journal Name
Biosense Dementia 2017 - International Workshop On Biosensors For Dementia From 13 – 14 June 2017 – Plymouth University, Plymouth, Uk
Changes in the Electroencephalogram as a Biomarker of Alzheimer’s Disease
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The rapid increase in the number of older people with Alzheimer’s disease (AD) and other forms of dementia represents one of the major challenges to the health and social care systems because of a large number of people affected. Early detection of AD makes it possible for patients to access appropriate services and to benefit from new treatments and therapies, as and when they become available, and to plan for the future. The onset of AD starts many years before the clinical symptoms become clear. A biomarker that can measure the brain changes in this period would be useful for early diagnosis of AD. Potentially, the electroencephalogram (EEG) can play a valuable role in early detection of AD. Damage caused to the brain due to AD leads t

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Religious principles of ethic and globalization of the modern age
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Publication Date
Wed Nov 22 2017
Journal Name
Farm Machinery And Processes Management In Sustainable Agriculture, Ix International Scientific Symposium
TESTING THE UNIFORMITY OF SPRAY DISTRIBUTION UNDER DIFFERENT APPLICATION PARAMETERS
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Publication Date
Mon Jul 01 2013
Journal Name
Political Sciences Journal
Chinese power challenge of becoming historical sites in the course
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China occupies an area of 906 million square km. and lies east Asia. Its population approximately 1,388 people, according to census 2010. China was a global great power for centuries , then shrank its jurisdiction and occupied by European countries and Japan in the 19th century. It regained its strength and independence under the leadership and rule of the Chinese Communist Party since 1949. In the 21st century , the Chinese positions has risen universally due to its achievements in the economic and trade affairs . Nowadays, China became a largest exporting state in the world and a second economic power after USA.

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