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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
Wed Mar 20 2024
Journal Name
Biomedical And Pharmacology Journal
Uropathogenic Infection Associated with Prostate Hypertrophy and Transurethral Resection of Prostate
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Benign prostatic hyperplasia (BPH) is a prevalent condition among elderly and middle-aged men characterized by symptoms such as dysuria, urinary incontinence, and frequent micturition. The gold standard procedure for relieving BPH symptoms is transurethral resection of the prostate (TURP). However, some patients undergoing TURP are at risk of developing urinary tract infections (UTIs) due to uropathogenic bacteria. This prospective study aimed to investigate post TURP bacteruria alongside with multifactoria risk factors that implicated postoperatively compared to preoperative and intraoperative periods. Ninety patients undergoing TURP and 30 control subjects were included in the study. Urine specimen for urine analysis from pateints

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Risk-health Related Behaviors of Female Adolescents and Their Determinants
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Objectives: The study aims to assess the female adolescents’ risk-health behaviors, to identify their
determinants, to determine the association between the risk health behaviors and the stage of
adolescence for these females' demographic variable.
Methodology: A purposive sample of (268) female adolescents is selected from intermediate and
secondary schools in Baghdad City. These adolescents have presented the age of (14-19) year old and
divided into two groups of (14-16) year and (17-19) year. A questionnaire is constructed for the purpose
of the study, it is composed of (10) major parts, and the overall items, which are included in the
questionnaire, are (106) item. Reliability and validity of the questionnaire

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Risk factor of urinary incontinence among menopausal women at Babylon city
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Purpose: To identify the risk factors of urinary incontinency for menopausal women.
Methodology: A descriptive analytic study was conducted to identify the risk factor for urinary incontinency
and selected non-probability sample (purposive sample) from (200) menopausal women (45-65) who have
urinary incontinence as visitors and caregiver women who attend at Hila surgical teaching hospital during the
period 1/11/2010-30/3/2011. Questionnaire format used for data collection was designed and constructed
after reviewing related literatures and previous studies and consists of the following variables: Demographic
and reproductive characteristics of menopausal women who suffers from urinary incontinence
Results: The study

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Features of Ovarian Cancer in Iraq, Baghdad Between 2014-2020
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     Ovarian cancer is a heterogeneous disease with disparities in clinical performance and consequences. It is a cluster of numerous subtypes with diverse biological topographies that cause alterations in response to treatments, relapse rates, and endurance. This task was designed to investigate the epidemiology of the diagnosed cases of ovarian cancer from 2014 to 2020 in Baghdad. A total of 51 cases of different ovarian cancer samples were collected from Al-Elwea Maternity Hospital and Medical City Teaching Hospital, Baghdad. Clinical information including patients' age, tumor size and location, pathological grade and stage were also collected. Results revealed high incidence of OC in patients at age of ˂55 years for the rate 59%

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Study on Dog's Tumors in Iraq
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The study was conducted on twenty dogs from variety breeds to estimate the
incidence of tumor mass and determine the risk factors of survey to cases of a year
in veterinary hospital in Baghdad. The most common clinical signs were, ulceration,
bleeding into lesions in addition to drowsiness, anorexia, fever and the others were
depended tumor's location in dog's body like lameness, lacrimation and bloody
constipation etc.
The results showed 70% of the infected dogs were working with military forces
and 30% of them were pet dogs and we found that the highest percentage of tumor
accrued in dogs aged more than 10 years and the females recorded 60% of infection.
Terrier breed had the highest percentage of infection (

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Contemporary Risk Factors of High Blood Pressure for Youth Group (18-24) Years for Students of Technical Institute in Baquba and University of Diyala
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Objective: This study aimed to investigate the relationship between high blood pressure and
different variables, such as (weight, smoking, amount of salt and water taken daily, and number
of hours of natural sleep per person) for young people.
Methodology: The study was conducted on students at the student community of the Technical
Institute in Baquba and the University of Diyala during the period from September 2015
until June 2016. The patients ranged in age from 18-24 years. All data were collected through
a questionnaire that included the main reasons and periodic follow-up of the disease.
Results: The total number of samples was 450.The results showed that 33% of all samples
have high blood pressure. The rel

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Features of Breast Cancer in Iraqi Patients between 2018-2021
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     Breast cancer (BC) is the most common malignancy in women worldwide and a major cause of cancer-related deaths for women in Iraq. This assignment was created to investigate the characteristics of BC diagnosed in Baghdad from 2018 to 2021. A total of eighty-nine of paraffin embedded tissue blocks of different breast tissue tumors (71 females and 18 males) with their data, were collected from archive of Histopathology Department, Teaching Laboratories of Medical City, Al-Yarmouk Teaching Hospital, and a private laboratory in Baghdad-Iraq. The clinical information regarding age, gender, tumor size, tumor stage and grade, lymph nodes metastasis, in addition to the findings of estrogen receptor (ER), progesterone receptor (PR), human

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
An Evaluation of Some Risk Factors and ABO Blood Groups in Breast Cancer Patients
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The study involved 120 women, who were distributed into two groups of breast tumor patients (30 malignant and 30 benign) and a group of controls (60 women). The patients were referred to the Center for Early Detection of Breast Tumor at Al-Alwayia Hospital for Gynecology and Obstetrics (Baghdad) during the period June-December 2011. They were investigated for the frequency of ABO blood group phenotypes, menopausal status, oral contraceptive use, body mass index and family history of breast cancer or other cancers. The results demonstrated that 60.0% of malignant cases clustered after the age 50 years, while it was 20.0% in benign cases. Fifty percent of malignant breast tumor patients reached menopause, while in benign cases, the corresp

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Publication Date
Fri Jan 01 2016
Journal Name
Diabetic Foot & Ankle
Risk factors for occurrence and recurrence of diabetic foot ulcers among Iraqi diabetic patients
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There are a few studies that discuss the medical causes for diabetic foot (DF) ulcerations in Iraq, one of them in Wasit province. The aim of our study was to analyze the medical, therapeutic, and patient risk factors for developing DF ulcerations among diabetic patients in Baghdad, Iraq.

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Partial substitution of Zn Effects on the Structural and Electrical Properties of High Temperature Hg<sub>0.95</sub>Ag<sub>0.05</sub>Ba<sub>2</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>8+δ</sub> Superconductors
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