Preferred Language
Articles
/
jpgiafs-378
Risks of Audit under Environment of Information Technology
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Prevalence of Smoking among Health Workers and Effectiveness of Instructional Booklet concerning Risks of Smoking on Health Workers′ Knowledge in Baghdad Teaching Hospital
...Show More Authors

Objective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.

Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
" The role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance "
...Show More Authors

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 02 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Mothers Information Regarding Asthmatic Child Care in Kirkuk City
...Show More Authors

Objectives: To assess the information of mothers regarding asthmatic child care, and to find out the relationship between information of mothers and some of demographic characteristic such as age of mothers, Level of education, and away of child feeding. Methodology: Quantitative design (a descriptive study) was conducted in pediatric hospital in Kirkuk city from the period of first of July 2011 to the end of March 2012. To achieve the objectives of the study, non probability sample of (50) mothers having asthmatic children who attend to the pediatric hospital. The data are collected through utilization

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2024
Journal Name
Journal Of Research In Dental And Maxillofacial Sciences
Relationship between Third Molar Impaction and Extraction, and Awareness about the Associated Potential Risks
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Dec 14 2021
Journal Name
Petroleum Science And Technology
Coupled reservoir geomechanics with sand production to minimize the sanding risks in unconsolidated reservoirs
...Show More Authors

Sand production in unconsolidated reservoirs has become a cause of concern for production engineers. Issues with sand production include increased wellbore instability and surface subsidence, plugging of production liners, and potential damage to surface facilities. A field case in southeast Iraq was conducted to predict the critical drawdown pressures (CDDP) at which the well can produce without sanding. A stress and sanding onset models were developed for Zubair reservoir. The results show that sanding risk occurs when rock strength is less than 7,250 psi, and the ratio of shear modulus to the bulk compressibility is less than 0.8 1012 psi2. As the rock strength is increased, the sand free drawdown and depletion becomes larger. The CDDP

... Show More
Crossref (7)
Crossref
Publication Date
Mon Aug 01 2022
Journal Name
Communications In Mathematical Biology And Neuroscience
Stability analysis of a competitive ecological system in a polluted environment
...Show More Authors

The interplay of species in a polluted environment is one of the most critical aspects of the ecosystem. This paper explores the dynamics of the two-species Lokta–Volterra competition model. According to the type I functional response, one species is affected by environmental pollution. Whilst the other degrades the toxin according to the type II functional response. All equilibrium points of the system are located, with their local and global stability being assessed. A numerical simulation examination is carried out to confirm the theoretical results. These results illustrate that competition and pollution can significantly change the coexistence and extinction of each species.

View Publication Preview PDF
Scopus (15)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Apr 30 2016
Journal Name
Environmental Science And Pollution Research
Risk-based prioritization of pharmaceuticals in the natural environment in Iraq
...Show More Authors

View Publication
Scopus (53)
Crossref (44)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
study the effects of the polluted waste water on the environment
...Show More Authors

to study the discribrion and the pollution in the environment in the south of baghdad samples of waste water from industrail units using the mercury in its process also

View Publication Preview PDF
Publication Date
Mon Mar 07 2022
Journal Name
Construction Research Congress 2022
Impact of Green Construction on Safety Performance in the Built Environment
...Show More Authors

View Publication
Scopus Crossref
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
...Show More Authors

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

... Show More
View Publication Preview PDF