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Impact of the electronic internal auditing based on IT governance to reduce auditing risk
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This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.

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Publication Date
Sat Jun 26 2021
Journal Name
2021 Ieee International Conference On Automatic Control & Intelligent Systems (i2cacis)
Vulnerability Assessment on Ethereum Based Smart Contract Applications
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Publication Date
Fri Sep 23 2022
Journal Name
Specialusis Ugdymas
Text Cryptography based on Arabic Words Characters Number
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Cryptography is a method used to mask text based on any encryption method, and the authorized user only can decrypt and read this message. An intruder tried to attack in many manners to access the communication channel, like impersonating, non-repudiation, denial of services, modification of data, threatening confidentiality and breaking availability of services. The high electronic communications between people need to ensure that transactions remain confidential. Cryptography methods give the best solution to this problem. This paper proposed a new cryptography method based on Arabic words; this method is done based on two steps. Where the first step is binary encoding generation used t

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Publication Date
Mon May 15 2017
Journal Name
International Journal Of Image And Data Fusion
Image edge detection operators based on orthogonal polynomials
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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Improve topic modeling algorithms based on Twitter hashtags
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Abstract<p>Today with increase using social media, a lot of researchers have interested in topic extraction from Twitter. Twitter is an unstructured short text and messy that it is critical to find topics from tweets. While topic modeling algorithms such as Latent Semantic Analysis (LSA) and Latent Dirichlet Allocation (LDA) are originally designed to derive topics from large documents such as articles, and books. They are often less efficient when applied to short text content like Twitter. Luckily, Twitter has many features that represent the interaction between users. Tweets have rich user-generated hashtags as keywords. In this paper, we exploit the hashtags feature to improve topics learned</p> ... Show More
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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Speech Enhancement Algorithm Based on a Hybrid Estimator
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Abstract<p>Speech is the essential way to interact between humans or between human and machine. However, it is always contaminated with different types of environment noise. Therefore, speech enhancement algorithms (SEA) have appeared as a significant approach in speech processing filed to suppress background noise and return back the original speech signal. In this paper, a new efficient two-stage SEA with low distortion is proposed based on minimum mean square error sense. The estimation of clean signal is performed by taking the advantages of Laplacian speech and noise modeling based on orthogonal transform (Discrete Krawtchouk-Tchebichef transform) coefficients distribution. The Discrete Kra</p> ... Show More
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
GNSS Baseline Configuration Based on First Order Design
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The quality of Global Navigation Satellite Systems (GNSS) networks are considerably influenced by the configuration of the observed baselines. Where, this study aims to find an optimal configuration for GNSS baselines in terms of the number and distribution  of baselines to improve the quality criteria of the GNSS networks. First order design problem (FOD) was applied in this research to optimize GNSS network baselines configuration, and based on sequential adjustment method to solve its objective functions.

FOD for optimum precision (FOD-p) was the proposed model which based on the design criteria of A-optimality and E-optimality. These design criteria were selected as objective functions of precision, whic

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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Dependence on Media and the Formation of the Level of the Academic Elite's Knowledge concerning United Nations' Affairs (A research based on a doctoral thesis)
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The UN organization is considered one of the most important organizations at the international level. It has accomplished multiple tasks and roles of many different issues and events that hit the developing and advanced world countries. It has performed a series of procedures and laws that have had an impact on ending the wars and conflicts that plagued some countries and continued for a period of time in the past. Moreover, it has improved the level of the international relations between a number of countries due to the problems and incidents took place between them. It has relied on finding solutions and treatments for humanitarian problems such as the preservation of the environment, preventing the spread of epidemics and diseases Thi

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Pharmacy And Biological Sciences
Genetic Polymorphism of Iraqi Leishmania tropica Isolates Based on HSP70Gene
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Leishmaniasis is one of the important parasitic diseases, affecting mainly low social class people indeveloping countries, and is more prevalent and endemic in the tropical and subtropical regions of old worldand new world. Despite ofbroad distribution in Iraq,little known about the geneticcharacteristics of thecausative agents. So this study was aimed to evaluate the genetic varietyoftwo IraqiLeishmaniatropicaisolatesbased on heat shock protein gene sequence 70 (HSP70) in comparison with universal isolates recordedsequences data. After amplification and sequencing of HSP70 gene,the obtainedresults were alignment alongwith homologous Leishmania sequences retrieved from NCBI by using BLAST. The analysis results showedpresence of particular g

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Publication Date
Mon Jan 01 2024
Journal Name
Communications In Computer And Information Science
Automatic Identification of Ear Patterns Based on Convolutional Neural Network
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Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

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Publication Date
Mon Sep 21 2020
Journal Name
Iraqi Journal For Electrical And Electronic Engineering
Emotion Recognition Based on Mining Sub-Graphs of Facial Components
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Facial emotion recognition finds many real applications in the daily life like human robot interaction, eLearning, healthcare, customer services etc. The task of facial emotion recognition is not easy due to the difficulty in determining the effective feature set that can recognize the emotion conveyed within the facial expression accurately. Graph mining techniques are exploited in this paper to solve facial emotion recognition problem. After determining positions of facial landmarks in face region, twelve different graphs are constructed using four facial components to serve as a source for sub-graphs mining stage using gSpan algorithm. In each group, the discriminative set of sub-graphs are selected and fed to Deep Belief Network (DBN) f

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