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Proposed Audit Program for Automated Clearing House System (ACH)
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إن استخدام النظم الالكترونية في القطاع المصرفي وبالخصوص نظام مقاصة الصكوك الالكترونية (ACH) في عمليات التحويل الالكتروني للاموال بين المصارف تتضمن تحويلات مالية عالية القيمة  بين  المصارف المشاركة بهذا النظام, وان اي خلل قد يحدث بالنظام يؤدي الى حالات تلاعب في مقاصة الصكوك الالكترونية في المصارف المشاركة وبالتالي حدوث عملية اختلاس, ومن هذا المنطلق تبرز مشكلة البحث في اهمية توافر برنامج تدقيق مقترح ياخذ بنظر الاعتبار ماجاء بمقررات بازل لادارة المخاطر المصرفية الالكترونية , فضلا عن متطلبات اطار COBIT في ظل بيئة تقنية المعلوماتلفحص هذا النظام في اجراء التحويلات المالية للتأكد من صحتها وشرعيتها.حيث يهدف البحث الى فحص مدى كفاءة وفاعلية هذا النظام في اجراء التحويلات المالية الآمنة وبالتالي الحفاظ على المال العام من الهدر والضياع .

وتم التوصل الى مجموعة من الاستنتاجات أبرزها:

1-عدم وجود برنامج تدقيقي لدى ديوان الرقابة المالية الاتحادي لفحص نظام مقاصة الصكوك الالكترونية (ACH) المطبق في المصارف الحكومية.

2-ضعف البنى التحتية لتقانة المعلومات للمصارف الحكومية المشاركة بنظام مقاصة الصكوك الالكترونية(ACH) والتي ما زالت في طور الاكتمال.

وقد قدم البحث عدداً من التوصيات منها:

1-ضرورة تبني برنامج التدقيق المقترح لغرض فحص نظام مقاصة الصكوك الالكترونية (ACH) المطبق في المصارف الحكومية من قبل ديوان الرقابة المالية الاتحادي. 

2-تعزيز البنى التحتية لتقانة المعلومات للمصارف الحكومية المشاركة بنظام مقاصة الصكوك الالكترونية(ACH) والعمل على تطويرها.

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles to the application of total quality management program in a number of iraqi service organizations
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The research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Physical Education Program on the Domains of the University Students, Attitudes toward Physical Fitness
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Objectives: To determine the effectiveness of physical education program on the domains of the university
students attitudes of physical activity and health, physical activity and mental health, physical activity and nutrition
toward physical fitness.
Methodology: A quasi-experimental design is carried out throughout the present study with the application of
test-retest approach through the period from February 3rd 2013 to June 30th 2013. The study is conducted on
purposive sample of(40) Undergraduate Students at the College of Science University of Baghdad . The sample is
Consisted of (20) males and (20) females. Questionnaire of two main parts, Personal and demographic
information and students' attitudes about phys

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Automated method for buried object detecting using ground penetrating radar (GPR) survey
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  Ground Penetrating Radar (GPR) is a nondestructive geophysical technique that uses electromagnetic waves to evaluate subsurface information. A GPR unit emits a short pulse of electromagnetic energy and is able to determine the presence or absence of a target by examining the reflected energy from that pulse. GPR is geophysical approach that use band of the radio spectrum. In this research the function of GPR has been summarized as survey different buried objects such as (Iron, Plastic(PVC), Aluminum) in specified depth about (0.5m) using antenna of 250 MHZ, the response of the each object can be recognized as its shapes, this recognition have been performed using image processi

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Publication Date
Fri Sep 01 2017
Journal Name
International Research Journal Of Engineering And Technology
A POWERFUL AUTOMATED IMAGE INDEXING AND RETRIEVAL TOOL FOR SOCIAL MEDIA Sample
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The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst

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Publication Date
Thu Jun 30 2022
Journal Name
Muthanna Journal For Agricultural Sciences
Developing and testing of automated sprayer for agrochemicals application trials in Iraq
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The field experiment was conducted with the aim of developing and testing an automatic sprayer for agricultural spray experiments and studying the effect of spray pressure, spray speed and spray height on the spraying process. The effects of the major spraying factors (pressure, speed, and height) on the spraying performance of the automatic sprayer were studied. This study included several traits: First - the drop sizes - Second - the penetration of the spray into the vegetation cover - Third, the spray wasted. The results showed: - First: - Increase in coverage percentage when using the first speed, 2 km / h, which amounted to 26.85%. An increment in the spraying penetration of the vegetation cover was observed at the second speed

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluations of Intervention Program on Nurses` Practices about Care of Children with Diabetic Ketoacidosis
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Objective(s): To assess the adequacy of mediation program on medical attendants practice toward care of kids with diabetic's ketoacidosis. Methodology: A quasi-experimental design that applied at teaching hospitals for pediatric in AL Ramadi city to establish the Effectiveness of Intervention Program on Nurses` Practices about Care of Children with Diabetic Ketoacidosis from 3th of March 2022 till 20 of March 2023. Non-probability (purposive) sample of (50), likewise was alienated into the study (experimental) group. The study group included (50) nurses non-randomly selected from AL-Ramadi Teaching Hospital.

A preliminary study has conducted in AL-Ramadi Teaching Hospital The whole number of nurse

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reflection of the audit of contracts according to "related services" on the report of the auditor: applied research in Palestine International Hotel Company / shareholding company
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The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Evaluation and Improvement of Manufacturing System Using Computer Software Arena
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The main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi

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Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
How to Build Your House?
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After the designs for the house plan and the facade plan are completed, the construction implementation stages are proceeded. Below: Fig. 1 design Determining the plot of land, the building area and the spaces, and drawing the map by a specialized technical authority (engineer or engineering office) depending on the dimensions of the plot for example, building maps of 100 meters 5 by 20. Keywords: how, to, build, house

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