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jeasiq-458
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Anticardiolipin Antibodies in Comparison to B-HCG Titer and Serum Progesterone as Indicator for Ectopic Pregnancies
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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
Mapping Paddy Rice Fields Using Landsat and Sentinel Radar Images in Urban Areas for Agriculture Planning
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     This research develops a new method based on spectral indices and random forest classifier to detect paddy rice areas and then assess their distributions regarding to urban areas. The classification will be conducted on Landsat OLI images and Landsat OLI/Sentinel 1 SAR data. Consequently, developing a new spectral index by analyzing the relative importance of Landsat bands will be calculated by the random forest. The new spectral index has improved depending on the most three important bands, then two additional indices including the normalized difference vegetation index (NDVI), and standardized difference built-up index (NDBI) have been used to extract paddy rice fields from the data. Several experiments being

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Publication Date
Mon Oct 17 2011
Journal Name
Journal Of Engineering
MODIFIED TRAINING METHOD FOR FEEDFORWARD NEURAL NETWORKS AND ITS APPLICATION in 4-LINK SCARA ROBOT IDENTIFICATION
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In this research the results of applying Artificial Neural Networks with modified activation function to perform the online and offline identification of four Degrees of Freedom (4-DOF) Selective Compliance Assembly Robot Arm (SCARA) manipulator robot will be described. The proposed model of identification strategy consists of a feed-forward neural network with a modified activation function that operates in parallel with the SCARA robot model. Feed-Forward Neural Networks (FFNN) which have been trained online and offline have been used, without requiring any previous knowledge about the system to be identified. The activation function that is used in the hidden layer in FFNN is a modified version of the wavelet function. This approach ha

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Publication Date
Thu Nov 01 2018
Journal Name
Optical Fiber Technology
Enhancing refractive index sensitivity using micro-tapered long-period fiber grating inscribed in biconical tapered fiber
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Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
Plasma Jet Prepared Gold and Silver Nanoparticles to Induce Caspase-Independent Apoptosis in Digestive System Cancers
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Alot of medical and industrial applications used the metal nanoparticles (NPs) with increase interest to be used as cancer therapy. The current work aimed to prepare AuNPs and AgNPs through the use of plasma jet and test their antitumor mechanism of apoptosis induction. The results indicating the face-centered cubic structures and crystalline nature of AuNPs and AgNPs. Also, the image of FESEM showed that the well dispersions regarding AuNPs and AgNPs, while the NP’s spherical shape with the particle size distributions which are considered to be close that estimated from the XRD. cytotoxicity have been assessed against the Normal embryonic cell line REF and the digestive system (HC , SK-GT-4) cell lines under a variety of the seri

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Publication Date
Sun Dec 03 2023
Journal Name
2023 Ieee International Conference On Energy Technologies For Future Grids (etfg)
Optimal Hybrid Type-2 Fuzzy-PID Controller for Blade Pitch Angle in Horizontal-axis Wind Turbines
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In the modern world, wind turbine (WT) has become the largest source of renewable energy. The horizontal-axis wind turbine (HAWT) has higher efficiency than the vertical-axis wind turbine (VAWT). The blade pitch angle (BPA) of WT is controlled to increase output power generation over the rated wind speed. This paper proposes an accurate controller for BPA in a 500-kw HAWT. Three types of controllers have been applied and compared to find the best controller: PID controller (PIDC), fuzzy logic type-2 controller (T2FLC), and hybrid type-2 fuzzy-PID controller (T2FPIDC). This paper has been used Mamdani and Sugeno fuzzy inference systems (FIS) to find the best inference system for WT controllers. Furthermore, genetic algorithm (GA) and particl

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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Correlation between magnetic resonance imaging and intra-operative findings in disc herniation at lumbo-sacral region
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Background: Prolapsed intervertebral disc is an important and common cause of low backache. MRI has now become universally accepted investigation for prolapsed intervertebral disc. We, however, regularly come across situations, when MRI shows diffuse disc bulges, even at multiple levels, which cannot be correlated clinically and when such cases are operated, no significant disc prolapse is found resulting in negative exploration.Objective: To evaluate the role of M.R.I. finding not only for diagnosis of disc herniation at lumbar region but also for localization the level of herniationMethods: A prospective study on seventy five symptomatic low backache and MRI confirmed prolapsed intervertebral disc patients at lumbo-sacral region were o

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
None anticipated bacterial urinary tract infections in type 2 diabetic patients relative to duration and angiopathies
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Background: Diabetes mellitus is a well
known metabolic and vascular illness associated
with high incidence of bacterial urinary tract
infections especially in diabetic complications
including both micro and macro-vascular types.
Objective: To study the incidence of bacterial
urinary tract infections in type 2 diabetic
patients, the type of micro-organism responsible
in relation to age, sex of patients, duration of the
disease & related micro & macrovascular
diabetic complications.
Methods: A prospective study of the diabetic
patients including 40 males with mean age of
54(±9) years and 50 females, mean age of 51(±7)
years and duration of the and sex matched
controls (27 males and 33

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Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Association Between Carbamazepine Toxicity, Liver Bile Duct Injury, Granuloma and Inflammatory Cells Infiltration in Female Mice
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The liver is an important organ in the body that can be affected by many drugs and toxins. The hepatotoxins can cause oxidant stress that lead to activation of inflammatory cells and cause liver damage. Drug induced bile duct injuries are related to drug toxicity, multiple drugs have been known to cause the development of liver granulomas. Carbamazepine (CBZ) among other antiepileptic drugs is believed to cause hepatic injury. In this study we investigated the effect of (CBZ) 20mg/kg/day on female mice liver after 14 and 30 days of treatment. The histological findings showed that (CBZ) can cause histological alterations in the liver components such as bile duct proliferation, biliary hypertrophy, ductopenia, inflammatory cells infiltration

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Publication Date
Thu Jan 02 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Serum parathyroid hormone and total serum calcium levels in mild & severe preeclampsia versus normal pregnancy
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Background: Preeclampsia (PE) is a major cause of maternal morbidity and mortality, complicating 3-14% of all pregnancies. Although the etiology remains unknown, placental hypoperfusion and diffuse endothelial cell injury are considered to be the central pathological process; many endocrinological changes have been linked to the etiology of preeclampsia including parathyroid hormone and calcium level. Objective: to compare serum parathyroid hormone and total serum calcium levels in mild and severe preeclampsia versus normal pregnancy. Patients and methods: Serum parathyroid hormone (PTH) level and total serum calcium level were measured in thirty normotensive pregnant women and thirty women with mild preeclampsia and thi

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