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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 Sep 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study the Characteristic Performance of Trickling Filter for Pharmaceutical Waste Treatment
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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Physical Environment and Crowded Classes on Academic Achievement
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The research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class,  the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted,  In addition to air-conditioning sets in summer and winter, this is on the on

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Market Iraq Securities in activation Industrial sector Special
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The financial market plays an important role in influencing the economic sectors, including the private industrial sector, through the provision of capital and transfer from savers to investors for the purpose of establishing or expanding projects. Therefore, the financial market is one of the important tools in stimulating the economy in general and the industrial sector in particular, Through the inclusion of industrial companies in the financial market and the introduction of industrial shares to the public, and then provide the necessary funding to stimulate the private industrial sector, Iraq is one of the oil-dependent countries on the oil sector mainly, which lacks industrial production, which is from Are the sectors that

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Helminth parasites of the kestrel Falco tinnunculus L. 1758 in Iraq
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The kestrel Falco tinnunculus specimens coIldeted in Iraq are found infected with one or more species of the following helminthes; Physaloptera alata (Nematoda), Cladataenia globifera (Cestoda), Prosthogonimus cuneatus (Trernatoda), and Sphaeriorostris sp. (Acanthocephala) with a total infection rate of 30.56%. The results are compared and discussed with the pertinent literature.

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Study the Biological Activity of New Morpholine Derivative
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A new series of morpholine derivative were prepared by reacting the morpholine with ethyl chloro acetate in the presence triethylamine as an catalyst and benzene as a solvent gave the ethyl morpholin-4-ylacetate reaction with hydrazine hydrate and ethanol as a solvent gave the 2-(morpholin-4-yl)acetohydrazide gave series of Schiff base were prepared by reacting 2-(morpholin-4- yl)acetohydrazide with different aromatic aldehydes and ketons . The new series of (3-9 )were synthesis by reaction of Schiff base (10-14) with chloroacetyl chloride, triethyl amine as an catalyst and 1,4dioxane as a solvent .The chemical structures of the synthesis compound were identified by spectral methods their [ IR ,1H-NMR and 13C-NMR ].The synthesised compoun

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Role of peptidoglycan in the pathogenesis of Staphylococcus saprophyticus in mice
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The pathogenicity of S. saprophyticus was studied in mice. A group of white mice were injected transurethrally using a catheter with S. saprophyticus S67 cell suspension in a concentration reached 109 CFU/ml. concomitantly, the role of its peptidoglycan in the pathogenicity was studied by injecting another group of mice with 0.3 mg/0.2 ml of partially purified S. saprophyticus S67 peptidoglycan extract. After autopsy, kidneys and urinary bladder showed several histopathological changes both in cells and peptidoglycan injected mice, included: hydropic degeneration, glomerulus shrinkage, congestion of renal vessels, infiltration of inflammatory cells, and dekeratinization in urinary bladder.

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Crossref
Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Zooplankton composition and structure in the Indus River Estuary, Sindh, Pakistan
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In this study abundance and composition of zooplanktons in the Indus River Estuary was conducted to examine habitat characteristics and its impact on tiny organisms. Overall 30,656 individuals were identified and segregated into seven major groups including Copepods, Cnidarians, Decapods, Mollusk, Pisces, Amphipods and Chaetognaths. For better understanding they were further divided into eighteen planktonic categories. Among them Lucifer spp. comprises of 52.21% was the most abundant group with a peak appeared in March whereas Chaetognaths were rarely observed in the entire study period. Species diversity exhibited a mixed trend with the highest values (0.776) of dominance observed in spring (March). The results of Canonical Corresponden

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Osmanlı Edebiyatında Karagöz Qara Quz (Shadow Puppetry) in the Ottoman Literature
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ÖNSÖZ

 

Karagöz , tarihin derinliklerinden düşünülmüş bir hayal oyunu’dur . Beyazperde üzerine , birtakım tasvirlerin gölgelerini yansıtmak suretiyle gösterilentemaşa çeşididir. Meddahlık ile orta oyunu’na yakınlığı ve aşağı yukarı aynıteatral unsurları , komik temaları kullanması dolayısı ile karagöz’de sözlü tiyatrogeleneklerisayabiliriz . Nitekim bu hayal oyunu’nun perde arkasına yerleşerekhüner gösteren bir tek aktörüvardır . Bu aktörün oyun için kullandığı malzemeperde , şema (mum) ve tasvirler’dir. Altı yüzyıldır canlı kalan karagöz , dünyanın eneski en zengin ve en güzel halktiyatrolarındandır. Türk toplumunun yüz

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Engineering
Experimental Investigation of the Electro Co-deposition of (Zinc-Nickel) Alloy
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An experimental investigation has been carried out for zinc-nickel (Zn-Ni) electro-deposition using the constant applied current technique. Weight difference approach method was used to determine the cathode current efficiency and deposit thickness. Also, the influence effect of current density on the deposition process, solderability, and porosity of the plating layer in microelectronic applications were examined. The bath temperature effect on nickel composition and the form of the contract was studied using Scanning Electron Microscope (SEM). Moreover, elemental nature of the deposition was analyzed by Energy Dispersive X-Ray (EDX).     

It has been found that the best bath temperature

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Evaluating the Recharge of Ground Water within Al-Wand River Basin
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The estimation of recharge to ground water is the important basics to improve the use of ground water with other available resources, and to save ground water resource from depletion, especially when using large quantity of ground water during a long time such as for agricultural purposes. Al-Wand River Basin in Iraq suffers from water shortage of its requirement of Blajo–Al-Wand Project, and to cover this shortage, the ground water plays a good role to overcome this problem. In this study, three methods were used to estimate the recharge and ground water storage for Al-Wand Basin, these methods are: Water Table Fluctuation (WTF), Water Balance of Climatic for Basin, and Water Table Balance for Basin. The results showe

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