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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 Oct 01 2022
Journal Name
Baghdad Science Journal
Human Face Recognition Based on Local Ternary Pattern and Singular Value Decomposition
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There is various human biometrics used nowadays, one of the most important of these biometrics is the face. Many techniques have been suggested for face recognition, but they still face a variety of challenges for recognizing faces in images captured in the uncontrolled environment, and for real-life applications. Some of these challenges are pose variation, occlusion, facial expression, illumination, bad lighting, and image quality. New techniques are updating continuously. In this paper, the singular value decomposition is used to extract the features matrix for face recognition and classification. The input color image is converted into a grayscale image and then transformed into a local ternary pattern before splitting the image into

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Publication Date
Mon Jan 09 2023
Journal Name
2023 15th International Conference On Developments In Esystems Engineering (dese)
Inverse Kinematics Optimization for Humanoid Robotic Legs Based on Particle Swarm Optimization
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Calculating the Inverse Kinematic (IK) equations is a complex problem due to the nonlinearity of these equations. Choosing the end effector orientation affects the reach of the target location. The Forward Kinematics (FK) of Humanoid Robotic Legs (HRL) is determined by using DenavitHartenberg (DH) method. The HRL has two legs with five Degrees of Freedom (DoF) each. The paper proposes using a Particle Swarm Optimization (PSO) algorithm to optimize the best orientation angle of the end effector of HRL. The selected orientation angle is used to solve the IK equations to reach the target location with minimum error. The performance of the proposed method is measured by six scenarios with different simulated positions of the legs. The proposed

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Publication Date
Thu Nov 17 2022
Journal Name
Journal Of Information And Optimization Sciences
Hybrid deep learning model for Arabic text classification based on mutual information
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Publication Date
Wed Jan 28 2026
Journal Name
Journal Of Advanced Research Design
Sustainable Leaf Plant Disease Based on Salp Swarm Algorithm for Feature Selection
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Sustainable plant protection and the economy of plant crops worldwide depend heavily on the health of agriculture. In the modern world, one of the main factors influencing economic growth is the quality of agricultural produce. The need for future crop protection and production is growing as disease-affected plants have caused considerable agricultural losses in several crop categories. The crop yield must be increased while preserving food quality and security and having the most negligible negative environmental impact. To overcome these obstacles, early discovery of satisfactory plants is critical. The use of Advances in Intelligent Systems and information computer science effectively helps find more efficient and low-cost solutions. Thi

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Refractive index sensor based on a solid-core photonic crystal fiber interferometer
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Photonic crystal fiber interferometers are widely used for sensing applications. In this work, solid core-Photonic crystal fiber based on Mach-Zehnder modal interferometer for sensing refractive index was presented. The general structure of sensor applied by splicing short lengths of PCF in both sides with conventional single mode fiber (SMF-28). To apply modal interferometer theory; collapsing technique based on fusion splicing used to excite higher order modes (LP01 and LP11). Laser diode (1550 nm) has been used as a pump light source. Where a high sensitive optical spectrum analyzer (OSA) was used to monitor and record the transmitted. The experimental work shows that the interference spectrum of Photonic crystal fiber interferometer

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Publication Date
Sat Dec 01 2018
Journal Name
2018 Third Scientific Conference Of Electrical Engineering (scee)
An Intelligent Cognitive System Design for Mobile Robot based on Optimization Algorithm
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Publication Date
Sat Jan 01 2022
Journal Name
Computers, Materials & Continua
An Optimal Method for Supply Chain Logistics Management Based on Neural Network
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Publication Date
Mon Aug 31 2015
Journal Name
Journal Of Theoretical And Applied Information Technology
EXAM QUESTIONS CLASSIFICATION BASED ON BLOOM’S TAXONOMY COGNITIVE LEVEL USING CLASSIFIERS COMBINATION
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Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Proposed Face Detection Classification Model Based on Amazon Web Services Cloud (AWS)
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One of the most important features of the Amazon Web Services (AWS) cloud is that the program can be run and accessed from any location. You can access and monitor the result of the program from any location, saving many images and allowing for faster computation. This work proposes a face detection classification model based on AWS cloud aiming to classify the faces into two classes: a non-permission class, and a permission class, by training the real data set collected from our cameras. The proposed Convolutional Neural Network (CNN) cloud-based system was used to share computational resources for Artificial Neural Networks (ANN) to reduce redundant computation. The test system uses Internet of Things (IoT) services through our ca

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Solar cells based on natural dyes prepared using anatase phase titanium dioxide
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Natural dye sensitized solar cell was prepared using strawberry and pomegranate dyes with anatase nanocrystalline titanium dioxide powder. A study of the optical properties of the two dyes, involving the absorption spectrum was determined in the visible region. I-V characteristics under illumination were performed. The results showed that the two prepared dye sensitized solar cells have acceptable values efficiency about (0.94 with Fill factor (45)) and (0.74 with Fill factor (44)) for strawberry and pomegranate dyes, respectively.

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