Preferred Language
Articles
/
jpgiafs-493
Integration of internal audit and external audit and its impact on combating money laundering
...Show More Authors

Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.

The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods were used to collect and analyze the data. The study concluded that the level of cooperative relationship and communication between the internal auditor and the external auditor in combating money laundering operations was not as required and as required by international auditing standards. The study came out with a set of recommendations, the most important of which was the necessity of ensuring cooperation and coordination between internal auditing and external auditing in combating money laundering

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Oct 13 2025
Journal Name
Mesopotamian Journal Of Cybersecurity
Improvement of the Face Recognition Systems Security Against Morph Attacks using the Developed Siamese Neural Network
...Show More Authors

Face Recognition Systems (FRS) are increasingly targeted by morphing attacks, where facial features of multiple individuals are blended into a synthetic image to deceive biometric verification. This paper proposes an enhanced Siamese Neural Network (SNN)-based system for robust morph detection. The methodology involves four stages. First, a dataset of real and morphed images is generated using StyleGAN, producing high-quality facial images. Second, facial regions are extracted using Faster Region-based Convolutional Neural Networks (R-CNN) to isolate relevant features and eliminate background noise. Third, a Local Binary Pattern-Convolutional Neural Network (LBP-CNN) is used to build a baseline FRS and assess its susceptibility to d

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue May 15 2012
Journal Name
Alustath Journal For Human And Social Sciences
A Syntactico-Semantic Study of English Phrasal Verbs دراسة نحوية دلالية للأفعال المركبة في اللغة الانكليزية
...Show More Authors

This paper is an attempt to investigate the syntactic and semantic features of the English phrasal verbs. In this paper, phrasal verbs were classified into subgroups according to their syntactic and semantic characteristics. After giving a survey of literature written on the meaning and definition of phrasal verbs, two sections have been devoted to tackle the most important issues in this category of English verbs. Section one sheds light on the basic definitions of the term ‘phrasal verb’ which are, according to the researcher’s point of view, sufficient to cover the area of the study. In addition, it studies the number and the importance of phrasal verbs in English. Section two deals with the syntactic and semantic features of Engli

... Show More
Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
...Show More Authors

In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon May 05 2025
Journal Name
Assistive Technology
Evaluation the findings of WHO rapid assistive technology assessment (rATA) in Iraq: A field-based survey
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Sat Dec 01 2018
Journal Name
International Journal Of Greenhouse Gas Control
Experimental pore-scale analysis of carbon dioxide hydrate in sandstone via X-Ray micro-computed tomography
...Show More Authors

Carbon dioxide geo-sequestration (CGS) into sediments in the form of (gas) hydrates is one proposed method for reducing anthropogenic carbon dioxide emissions to the atmosphere and, thus reducing global warming and climate change. However, there is a serious lack of understanding of how such CO2 hydrate forms and exists in sediments. We thus imaged CO2 hydrate distribution in sandstone, and investigated the hydrate morphology and cluster characteristics via x-ray micro-computed tomography in 3D in-situ. A substantial amount of gas hydrate (∼17% saturation) was observed, and the stochastically distributed hydrate clusters followed power-law relations with respect to their size distributions and surface area-volume relationships. The layer-

... Show More
Scopus (62)
Crossref (60)
Scopus Clarivate Crossref
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Association of Admission Serum Resistin Level with Acute ST-Segment Elevation Myocardial Infarction in Iraqi Patients
...Show More Authors

Human resistin is an adipokine, with a possible link to coronary heart disease.A few studies were done about resistin in acute phase of ST-segment elevation myocardial infarction (STEMI) especially in Iraqi patients. Accordingly we design a study to investigate the association between resistin concentration and acute phase of STEMI in Iraqi patients.

The present study was carried out at Al-Yarmouk Teaching Hospital from December 2011 until June 2012. Serum resistin levels were measured in 50 patients with acute STEMI (mean age: 58.16 ± 11.73 years) at the first 12 hours of admission and 34 normal controls (mean age: 53.98 ± 15.46 years) matched for age, sex and other risk factors.

 Resistin level in patients wi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jun 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
REVISION OF THE GENUS CHLAENIUS BONELLI, 1810 (COLEOPTERA, CARABIDAE), WITH A NEW RECORD SPECIES FROM IRAQ
...Show More Authors

In this paper, the species of the genus of Chlaenius Bonelli, 1810 (Coleoptera, Carabidae) were reviewed, and it was revealed that there are 21 confirmed species in Iraq; among them, the species of Chlaenius hamifer Chaudoir, 1856 was recorded for the first time in Iraq.
Diagnostic characters, a redescription of some of the morphological features, photographs and illustrations are provided for the new record species in this investigation.

View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Aug 18 2021
Journal Name
Chemical Papers
Analytical methods for the identification of micro/nano metals in e-cigarette emission samples: a review
...Show More Authors

View Publication
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Computers & Fluids
Assessing moment-based boundary conditions for the lattice Boltzmann equation: A study of dipole-wall collisions
...Show More Authors

View Publication
Scopus (20)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Thu May 31 2018
Journal Name
International Journal Of Control And Automation
Power Flow Control of Iraqi International Super Grid with Two-Terminal HVDC Techniques Using PSS/E
...Show More Authors

View Publication
Crossref (5)
Crossref