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Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
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Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of any electronic attacks. This study concluded with the following conclusions: There is an impact on the privacy of customer data, risk management, and that the privacy of customer data had the greatest impact on the quality of financial reports.

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Publication Date
Wed Feb 29 2012
Journal Name
Al-khwarizmi Engineering Journal
WLAN Integrated with GPRS Network Securely
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In this paper a WLAN network that accesses the Internet through a GPRS network was implemented and tested. The proposed network is managed by the Linux based server. Because of the limited facilities of GPRS such as dynamic IP addressing besides to its limited bandwidth a number of techniques are implemented to overcome these limitations.

      Dynamic Host Configuration Protocol (DHCP) server was added to provide a single central control for all TCP/IP resources. Squid Proxy  was added to provide caching of the redundant accessed Web content to reduce the Internet bandwidth usage and speeding up the client’s download time. Network Address Translation (NAT) service was configured to share one IP ad

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Is it Time to Develop Government Communication Functions?
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Embracing digital technological advancements in media and communication has led government entities to adopt communication practices fully aligned with the digital and networked system in government communication. Traditional media practices within the government environment increasingly rely on the ability to utilize digital tools and systems for content creation, communication, evaluation, and the management of the entire communication process within an electronic and intelligent framework for government services. Naturally, this transformation has caught the attention of communication and public relations researchers worldwide, as the digital and networked aspects of government communication now form an intelle

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Publication Date
Sun Jul 29 2018
Journal Name
Iraqi Journal Of Science
Steganography Technique using Genetic Algorithm
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Steganography is a useful technique that helps in securing data in communication using different data carriers like audio, video, image and text. The most popular type of steganography is image steganography. It mostly uses least significant bit (LSB) technique to hide the data but the probability of detecting the hidden data using this technique is high. RGB is a color model which uses LSB to hide the data in three color channels, where each pixel is represented by three bytes to indicate the intensity of red, green and blue in that pixel. In this paper, steganography based RGB image is proposed which depends on genetic algorithm (GA). GA is used to generate random key that represents the best ordering of secret (image/text) blocks to b

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
تحليل العلاقة بين الاعتمادات المستندية والتجارة الخارجية واثرها على تحقيق التنمية الاقتصادية في العراق
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The aim of the research is to clarify the importance of documentary credits in foreign trade and especially their impact on the balance by limiting imports we highlighted the reality of documentary credits in Iraq and the accompanying changes and developments highlighted the indicators of foreign trade and finding solutions for harmonizing the fund Documentary and trade balance in order to achieve long term economic development.

The local banks are urged to restore the documentary credit system despite the backwardness and primitive methods used. The documentary credits have increased especially in the last years of the study period.

The advantages of the documentary credits have

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Using Alternative Cogeneration Plants in Iraqi Petroleum Industry
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The present paper describes and analyses three proposed cogeneration plants include back pressure steam-turbine system, gas turbine system, diesel-engine system, and the present Dura refinery plant. Selected actual operating data are employed for analysis. The same amount of electrical and thermal product outputs is considered for all systems to facilitate comparisons. The theoretical analysis was done according to 1st and 2nd law of thermodynamic. The results demonstrate that exergy analysis is a useful tool in performance analysis of cogeneration systems and permits meaningful comparisons of different cogeneration systems based on their merits, also the result showed that the back pressure steam-turbine is more efficient than other pro

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
أثـر إدارة التخطيـط الإلكترونيـة في تحسيـن جـودة الرعايـة التمريضيـة في مستشفيـات بغـداد
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Management is considered as most important resource of the society ones in modern era and an exchange
point in societies’ lives in order to achieve its goals and wishes. So far, management behinds the new
electronic society has become different in shape and nature due to the force of the nature of information
technology that shapes the relationships between the world’s individuals at the national level but it goes
beyond the international ones. The study aims at identifying the impact of the electronic management’s
components upon the improvement of the quality of nursing care in Baghdad’s hospitals. The descriptive
design, with a sample-survey approach, is used as appropriate ones for the field study of social

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الحل الكينزي للازمة الاقتصادية الرأسمالية " النشوء الجنيني للعسكرة و الارتقاء البربري للأمركة"
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Humanity has Suffered Greatly from the Economic crisis and instability, Before the Emergence of the rule of the Capitalist System, However, the reaons were Different. But almost Completely Contradictory. At a time When the Causes of the Crisis was due to the time Factor is the product of failure of productie forces, Bears modern Crises resoled by the progress that is in the embrace of the abundance, and as far as lies in the nature and content of the capitalist system itselfas a system based on the creation of productive capacities in excess unable to accomplish through demand by the chaos of production based,  on the logic of the market on one hand, and the nature of the output and direction. On the other hand the relations

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Modifying Hebbian Network for Text Cipher
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The objective of this work is to design and implement a cryptography system that enables the sender to send message through any channel (even if this channel is insecure) and the receiver to decrypt the received message without allowing any intruder to break the system and extracting the secret information. This work modernize the feedforward neural network, so the secret message will be encrypted by unsupervised neural network method to get the cipher text that can be decrypted using the same network to get the original text. The security of any cipher system depends on the security of the related keys (that are used by the encryption and the decryption processes) and their corresponding lengths. In this work, the key is the final weights

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Audio Hiding in Color Image Using SLT Schemes
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As usage of internet grows in different applications around the world, many techniques were developed to guard an important data against from illegal access and modification from unauthorized users by embedding this data into visual media called host media. Audio hiding in an image is a challenge because of the large size of the audio signal. Some previous methods have been presented to reduce the data of the audio signal before embedding it in the cover image, however, these methods was at the cost of reducing the quality of the audio signal. In this paper, a Slantlet transform (SLT) based method is applied to obtain better performance in terms of audio quality. In addition, the data hiding scheme in the cover color image has been imple

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Publication Date
Thu Jun 04 2020
Journal Name
Journal Of Discrete Mathematical Sciences And Cryptography
User authentication system based specified brain waves
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A security system can be defined as a method of providing a form of protection to any type of data. A sequential process must be performed in most of the security systems in order to achieve good protection. Authentication can be defined as a part of such sequential processes, which is utilized in order to verify the user permission to entree and utilize the system. There are several kinds of methods utilized, including knowledge, and biometric features. The electroencephalograph (EEG) signal is one of the most widely signal used in the bioinformatics field. EEG has five major wave patterns, which are Delta, Theta, Alpha, Beta and Gamma. Every wave has five features which are amplitude, wavelength, period, speed and frequency. The linear

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