The current research aims to study the extent to which the Independent High Electoral Commission applies to information security risk management by the international standard (ISO / IEC27005) in terms of policies, administrative and technical procedures, and techniques used in managing information security risks, based on the opinions of experts in the sector who occupy positions (General Manager The directorate, department heads and their agents, project managers, heads of divisions, and those authorized to access systems and software). The importance of the research comes by giving a clear picture of the field of information security risk management in the organization in question because of its significant role in identifying risks and setting appropriate controls to manage or get rid of them, flexibility in setting controls at work and gaining the confidence of stakeholders and customers that Their data is protected. Compliance with controls gives the organization the confidence of customers that it is the best supplier and raises the level of ability to meet the requirements of tenders and then get new job opportunities, which encouraged addressing this topic by focusing on the basic standards of this specification and trying to study these standards and identify the most critical problems that This prevents its application in the commission understudy in particular. The Independent High Electoral Commission/National Office in Baghdad was chosen as a site to conduct the research, and the approach of the case study and applied research was followed and through field coexistence, observations, interviews, access to documents and information extracted from records and documents in order to determine the extent of the gap Between the Information Security Department of the commission in question and the system that the specification came with, analyzing the causes of the gaps and developing solutions, and considering The research was extended to the checklists prepared by the International Standardization Organization, and for the purpose of data analysis, the heptagonal scale was used in the checklists to measure the extent to which the implementation and actual documentation conform to the requirements of the specification, while determining the weights for the answers to the questions contained in the checklists by allocating a specific weight to each paragraph of the scale. The research used two statistical methods, the percentage and the weighted mean to express the extent of application and documentation of the specification paragraphs above and relied on the statement of the main reasons for surgery in the emergence of those gaps. The results that were reached showed several reasons that prevented the application of information security risk management, in the light of which treatments were developed that would reduce the gaps that appeared, the most important of which are: that the Commission did not adopt a clear and documented strategy to address risks, and that information security risk management Ineffective and completely secured from external and internal threats. There was also interest in documenting fixed Hardware and portable Hardware represented by computers used at the headquarters of the directorate, servers and small computers used as workstations in divisions and departments and their connection to senior management, as well as laptops and personal digital assistants, which showed a gap attributed to the total undocumented application of Hardware (automatic data processing), processing accessories, and electronic media), while the application was partially and undocumented for other electronic media, including disk drives, printers, paper, and documents.
The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of
... Show MoreCommunication has seen a big advancement through ages; concepts, procedures and technologies, it has also seen a similar advancement of language. What unites language and media is the fact that each one of them guides and contributes to the other; media exists and results from language and from the other sign systems, and what strengthens this connection is the symbolic language system, as media helps it by providing knowledge and information. The change that occurred through time must leave a significant trace in the media, for example Diction, which has changed concerning development and growth, also the ways and mediums of media have become manifold and widespread. This change affected the recipient whether it was a reader, listener o
... Show MoreThe research statement to the amount of the contribution of information and communication technology in the quality of tourism and hotel services, and determine the relationship between the impact of information and communication and the quality of tourism services technology, The importance of the research is to establish the philosophical thinking of the nature of variables, as a modern administrative terminology and employ them towards the quality of tourism and hotel services, the research dealt with a problem expressed by a number of intellectual and practical questions, Was formulated based on the current situation witnessed by the tourism sector and hotel in Iraq, and the real gap was the lack of awareness of the impo
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The current research aims to examine the effectiveness of a training program for children with autism and their mothers based on the Picture Exchange Communication System to confront some basic disorders in a sample of children with autism. The study sample was (16) children with autism and their mothers in the different centers in Taif city and Tabuk city. The researcher used the quasi-experimental approach, in which two groups were employed: an experimental group and a control group. Children aged ranged from (6-9) years old. In addition, it was used the following tools: a list of estimation of basic disorders for a child with autism between (6-9) years, and a training program for children with autism
... Show MoreThe Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
The present research tackles a number of historical facts and incidents with a purely legal dimension in an important stage in the contemporary history of Iraq, especially the era of the British occupation. This resulted in innumerable social, political and legal problems, particularily the judicial legislation problems in Iraq. These legislations included a set of civil laws and in force governmental procedures that will be discussed historically by examining documents issued by the Ministries of Justice and Interior Affairs in the governments of monarchy for the period from 1921-to-1958. The data of the present paper relied on the Iraqi Library and Archives, (hence DKW). The study adopted the narrative historical methodology when inves
... Show MorePurpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq. Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021) Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark
... Show MoreThis research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes 12 questions to measure the excellence of the hotel service. The research sample included 43 employees' responding to this
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