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Risks of Audit under Environment of Information Technology
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Standards of audit have been defined issued them by professional organizations the audit risk is: Failure of the auditor inadvertently to amend his opinion on the financial statements in suitable method, although these statements are Interpolated Essentially. As result the deep impacts caused by electronic operating systems in the accounting data in the audit process which audit risk has gained attention of many professional sides, especially the audit process and quality is relating with level of discovery the auditor for the mistakes of origin (misrepresentations) all their types and give the necessary confidence for the auditor to express his technical opinion in fidelity and certified financial statements which prepared electronically. According to the international standard of audit No. 400 and it's characterized by risk assessment and internal audit, the risks defined by the International Federation of Accountants (IFAC) they are the risk of misinformation that occurs in account balance or set of transactions that can be Material alone or when combined them with incorrect transactions in other assets or groups which cannot be prevented, detected and corrected them only by the accounting system or internal audit systems opportunely. These risks and challenges that face the accounts auditor were very necessary to keep pace with developments in information technology and they can be able express his technical opinion neutrally in the financial statements. From this point, our research have included four sections focused on the risk of audit job and the possibility of reducing these risks to minimum, and we have reached set of conclusions and recommendations serving auditors and other entities for working purposes professionally to get the efficiency and quality of the audit job.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Predicting changes on budget expenditures using Markov chains with practical application
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The researchers have a special interest in studying  Markov  chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable  samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one  of the ministries. Results are analyzed by applying  Maximum likelihood estimation  and Ordinary least squares  methods resulting

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Publication Date
Mon Sep 26 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مهارات التفكير المعرفي وعلاقته باليقظة العقلية لدى طلبة أقسام الرياضيات في كليات التربية
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis The Consistency Between The Tariff And The Exchange Rate And Their Reflection On The Trade Balance In Iraq
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       The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
منظومة القيم في الحوار مع المخالف عبر التاريخ: حوارات الصحابة ٪ مع الخوارج أنموذجاً
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The research goes to clarifying the system of values ​​in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.

In these dialogues, I found important values ​​in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim

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Publication Date
Sat Mar 15 2025
Journal Name
مجلة دراسات وبحوث التربية الرياضية
تأثير تمرينات تعليمية بأسلوب التمرين المتغير في الاداء الفني لفعالية الوثب العالي للطالبات
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هدف البحث الى إعداد تمرينات تعليمية  بأسلوب التمرين المتغير واثره في تعلم مراحل فعالية الوثب العالي, واستخدمت الباحثون المنهج التجريبي على عينة من (20) طالبة في المرحلة الرابعة جامعة بغداد كلية التربية البدنية وعلوم الرياضة للبنات شعبة ( ب), مقسمين الى مجموعتين تجريبية وضابطة , واستخدم الباحثون منهج تعليمي بأسلوب التمرين المتغير للمجموعة التجريبية لمدة (6 أسابيع) بواقع وحدتين تعليمية في الأسبوع , واستنتجت

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Industrial Buyer Behavior
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This research  deals with study and analyze the industrial buyer behavior and identified its objectives by determine the nature of  selection  the members of the purchases committees and determine the role of  the purchases committees to provide requirements of the educational and scientific process and knowledge Impact of the factors  ( environmental  , organizational , social , and individual ) and positions of the purchase in the behavior of the members of the purchases committees and starts the importance of research in it helps university administrations in the correct choice for the members of the purchases committees and gives a picture of professional conduct professional who is supposed to b

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Publication Date
Thu Nov 08 2018
Journal Name
Arab Science Heritage Journal
الاحوال الأحوال العامة للأندلسيين في غرناطة بعد انتهاء الحكم العربي الإسلامي دراسة تاريخية
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The harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
آيات الصلاة والزكاة عند المفسر محمد دروزة في كتابه التفسير الحديث دراسة تربوية
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The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56.  The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying  and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Aesthetics word word Allah in Kufic script design configurations: عادل سعدي فاضل السعدي
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Taken the word the word God itself the task when the Muslim calligraphers because of its holiness and majesty and altitude, so take Calligraphers innovate in their design, which represents the images and forms experiencing them prolific artistic output to highlight the aesthetic value through the use of Kufic script which is one of the most prominent lines his susceptibility diversity decorative Add the possibility of extending the letters in different directions because of the vision calligrapher aesthetic and an investigation is required for the word of the design, so the researcher examined by dividing into four chapters,Was the first research problem and the importance and goals and identify the term, while the second chapter was div

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Digital Media and its Role in Marketing Artistic Products " A Field Study": احمد عبد الستار حسين
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This research addresses a problem manifested in a main question: what is the role of the digital media in marketing the artistic products? in order to determine the role played by the digital media in  the disclosure and promotion of  the artistic product, its price and places of distribution, as the basic elements of the marketing mixture. 

                This is a descriptive research in which the researcher used the survey method to check the opinions of a sample chosen according to the (proportion) method from the research community represented by instructors and students of the college of Fine Arts- University of Dayala. 

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