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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
Sun Dec 01 2024
Journal Name
Toxicology Reports
The impact of methamphetamine on liver injury in Iraqi male addicts
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Atenolol on CK-MB Levels in Hypertensive Patients
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Atenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended.  A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56

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Publication Date
Thu Aug 07 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Clinical Approach and Treatment of Benign and Malignant Parotid Masses
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Background: Parotid gland tumors account for 80% of all salivary gland neoplasms, 20% of these are malignant, but in daily clinical practice most parotid masses are operated on before obtaining the final histological diagnosis. This clinical setting further complicates the critical point of parotid surgery, which is the management of the facial nerve. Materials and methods: 45 patients underwent parotidectomy for benign and malignant neoplasms. A complete history is collected from the patients with the duration and the site of the tumor, the facial nerve examined and its associations, a medical consultation done for opinion and management. Clinical examination with facial nerve was mandatory to avoid any mistakes that may occur. The most si

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
The origin of bacterial contamination in AL-Habania reservoir in Iraq
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Bacterial contamination of AL-Habania reservoir was studied during the period from February 2005 to January 2006; samples were collected from four stations (AL-Warrar, AL-Theban regulator, middle of the reservoir and the fourth was towards AL-Razzaza reservoir). Coliform bacteria, faecal Coliforms, Streptococci, and faecal Streptococci were used as parameters of bacterial contamination in waters through calculating the most probable number. Highest count of Coliform bacteria (1500 cell/100ml) was recorded at AL-Razaza during August, and the lowest count was less than (300 cell/100ml) in the rest of the collection stations for all months. Fecal Coliform bacteria ranged between less than 300 cells/100ml in all stations for all months to 700 c

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
A study of the characterization of CdS/PMMA nanocomposite thin film
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Nanocomposites of polymer material based on CdS as filler
material and poly methyl methacrylate (PMMA) as host matrix have
been fabricated by chemical spray pyrolysis method on glass
substrate. CdS particles synthesized by co-precipitation route using
cadimium chloride and thioacetamide as starting materials and
ammonium hydroxide as precipitating agent. The structure is
examined by X-ray diffraction (XRD), the resultant film has
amorphous structure. The optical energy gap is found to be (4.5,
4.06) eV before and after CdS addition, respectively. Electrical
activation energy for CdS/PMMA has two regions with values of
0.079 and 0.433 eV.

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Injection Temperature Effects on the Properties of High Density Polyethylene Crates
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This study was undertaken to provide more insight on the optimum injection temperature used for the production of PE crates, thereby saving time and money, and improving part quality. The work included processing trails of HDPE crates in an injection
molding machine at five temperatures ranged from 220 to 300°C. Both Rheological and mechanical characterization was conducted in order to understand the effect of injection temperature on the properties of crates. Oven aging was also applied for (4 weeks) to evaluate the long-term thermal stability. The results revealed that producing the crates at a temperature range of (260-280 °C) gives the best rheological and mechanical result. The lowest drop in thermal stability has been observed

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Timings of people and their significance in the Koran: (Objective study)
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We try through this research to show the relationship between the crescent and the month in the Koran, and then their importance and their relationship to timing, and the timing of this relationship with people, and the significance of these timings, so we gathered verses that spoke about the family and the month, and we tried to study them in a detailed objective study, so this came The research of five subjects was the first topic introductory research and the time and month, while the remaining four detectives on the verses that talked about the timing of the month, and we have explained the relationship of this timing with people and the significance of these times.

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
The preferences of planning bridges of Al-Mosul city post war
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The study started from the problems of wars and the damage that result from deterioration and destruction of infrastructure and the absence of planning and urban reconstruction. The study aims to address the condition of the bad destroyed bridges that have paralyzed traffic from the right and left sides of the city of Mosul. The study is based on the assumption that the reconstruction of bridges will improve the transportation network in the city of Mosul. The study relied on several approaches, including: the historical approach by reviewing global and local experiences and the descriptive approach to review the reality of the state of Mosul after the liberation process, through maps and the analytical approach through statistics and da

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Assessing the Moisture and Aging Susceptibility of Cold Mix Asphalt Concrete
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Laboratory experience in Iraq with cold asphalt concrete mixtures is very limited. The design and use of cold mixed asphalt concrete had no technical requirements. In this study, two asphalt concrete mixtures used for the base course were prepared in the laboratory using conventional cold-mixing techniques to test cold asphalt mixture (CAM) against aging and moisture susceptibility. Cold asphalt mixtures specimens have been prepared in the lab with cutback and emulsion binders, different fillers, and curing times. Based on the Marshal test result, the cutback proportion was selected with the filler, also based on the Marshal test emulsion. The first mixture was medium setting cationic emulsion (MSCE) as a binder, hydrate

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Effect of SiO2 particles on the biodegradability of starch/PVA blends
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The present work aimed to study the SiO2μPs, and NPs effect on the biodegradability of St/PVA blends. The samples were prepared by casting method as PVA, St/PVA blends with different concentrations (30, 40, 50, and 60 %). FTIR test was carried out for the samples preparation. The results proved some changes which might be related to changing in crystallinity of St/PVA matrix as well as physical incorporation of SiO2 μPs, and NPs addition. The enzymatic test and water uptake results proved that increase in weight loss with increases of starch ratio. The lowest weight loss was PVA; the highest weight loss is 60% St/PVA whereas the lowest weight loss is 30%St/PVA for blends involved. SiO2μPs (753.7 nm), and NPs (263.1 nm) were added at d

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