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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
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
President Trump›s media discourse in the US election Study in electronic news sites - CNN ARABIC Model
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The letter is defined as a message directed by the sender to another party, the future. The aim is to convey, clarify or explain a particular point or subject, and in the form of direct oral communication through speech that contains a set of words and words, The future can discuss the sender directly to exchange ideas with each other, or it may be written and in this case does not require direct interaction between the matchmaker and the recipient. As a result of the different sources and topics of the discourse, and the different types of categories addressed to the speech, and the number, it has been divided into several types.
And schools of discourse analysis emerged in the early eighties of the last century and has spread and ha

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Publication Date
Mon Oct 01 2018
Journal Name
Al–bahith Al–a'alami
Axiology of Electronic programs in updating the methodology of information and communication sciences Tropes 8.4 Case Study
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The study aims to display the scientific benefit offered by modern electronic programs for various scientific research methods, while determining the positive scientific role played by these programs in modernizing the methodologies and logic of scientific thinking, especially with the rapid development of the sciences and their curricula.
These programs link accurately with scientific results. The importance of the study is to provide practical mechanisms to highlight the scientific projection of the electronic programs in various steps of scientific research.
A case study was used for Tropes version 8.4, which analyzes written, audio and visual semantic texts and presents a set of statistical results that facilitate the difficult

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Publication Date
Thu Jun 01 2017
Journal Name
American Journal Of Pharmaceutical Education
Exploring Electronic Communication Modes Between Iraqi Faculty and Students of Pharmacy Schools Using the Technology Acceptance Model
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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Quality and Accreditation standard in performance improvement of education institutions: بحث تطبيقي في كلية الهندسة جامعة بغداد
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enjoyed the process of the development of higher education institutions attention of most countries of the world and to reconsider its objectives and programs and administrative and organizational structures, and it was the most important development of the application of Quality Assurance and Accreditation Standards (QAAS) tools, as the aim of these tools to the application of advanced with a far-reaching impact on all of the disciplines in the organization methods education that contribute, and plays a performance audit an important role in verifying the extent to which carried out these institutions activities or programs effectively and efficiently, economic, There are a number of objectives for the search of the most important attem

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Publication Date
Sat Jul 01 2023
Journal Name
مجلة دراسات محاسبية ومالية
تكنولوجيا التحول الرقمي في الخدمة التأمينية في شركة التامين الوطنية وشركة التأمين العراقية العامة / بحث تطبيقي
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هدف هذا البحث الى التعرف على أثر فاعلية تكنولوجيا التحول الرقمي في تحسين كفاءة الخدمة التأمينية في شركات التأمين العامة في العراق من خالل تكنولوجيا التحول الرقمي في العملية التأمينية "الترويج لمنتج التأمين,تقديم طلب التأمين,االكتتاب ,تسوية الخسائر" ولتحقيق هذا الهدف تم تصميم استمارة استقصاء وزعت في المجتمع المبحوث والتي تمثل متخذي القرار في الشركات المبحوثة قيد البحث وكان من اهم نتائج البحث وجود عالقة بين ا

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Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of Promotion Mix and Their Effect in Insurance Service Marketing by Using Factor Analysis Approach: An Exploratory Research foe views of works Sample at the National Insurance Company
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The insurance is considered as one of the sectors that is impact is vital to the national economy and development programs, Insurance companies as financial institutions have an effect an aspects of social, economic as well as the participation of enterprises in compensation for the risk potential losses and individuals, Insurance sector provides insurance service insurance which should be characterized by quality and satisfy  needs and desires of the customer , so the  raise insurance awareness in the community its members and institutions will help in  maintaining the movement of production and service delivery standards, quality sought by the insured to obtain, as well as the development of promotional programs, and use

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Long Term Exposure to Sodium Nitrite on Gene Responsible for DNA Repair
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Objective: The aim of this study is to detect the effect of continuous exposure to Sodium Nitrite on 8-oxoguanine
DNA glycosylase (OGG1) gene which responsible on DNA repairs. DNA repair play a major role in maintaining
genomic stability when DNA exposure to damage. Genomic stability is very important for keeping body cells
healthy and to prevent many types of tumor development. Many genes are responsible for this job; one of them is
OGG1 gene.
Methodology: In current study two groups of mice were chronically exposed to sodium nitrite for six months and
eighteen months while third group was used as a control. Then sizes of OGG1 were estimated.
Results: The results exhibited in the unexposed (control) mice had two dif

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

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Publication Date
Tue Feb 13 2018
Journal Name
Journal Of Optics
Solar selective performance of metal nitride/oxynitride based magnetron sputtered thin film coatings: a comprehensive review
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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Engineering
A Comprehensive Review for Integrating Petrophysical Properties, Rock Typing, and Geological Modeling for Enhanced Reservoir Characterization
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Reservoir characterization is an important component of hydrocarbon exploration and production, which requires the integration of different disciplines for accurate subsurface modeling. This comprehensive research paper delves into the complex interplay of rock materials, rock formation techniques, and geological modeling techniques for improving reservoir quality. The research plays an important role dominated by petrophysical factors such as porosity, shale volume, water content, and permeability—as important indicators of reservoir properties, fluid behavior, and hydrocarbon potential. It examines various rock cataloging techniques, focusing on rock aggregation techniques and self-organizing maps (SOMs) to identify specific and

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Scopus (11)
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