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Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
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The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles and nature of the companies.Based on the above, particular research studies as well as professional recommendations produced in the developed world have recently produced to shed some light on as how to measure and evaluate service performance of audit profession; taking into account that whenever the quality of such service is realized, it would automatically be reflected on boosting the accountant performance too. In this connection, several conflicting methods have been developed to control the quality of auditors’ professional performance.Iraq is one of the states in which regulatory bodies of the external audit profession have been established. In response to the requirements of international auditing standards on audit quality as represented in standards (1) and (220), applied research has been developed in an effort to study the reality and role of bodies regulating external audit in the Republic of Iraq in terms of achieving the required level of quality audit and identifying the obstacles that prevented achieving effective quality control over auditors’ offices and Board of Supreme Audit as in accordance with the International Standards on Auditing. The research focuses on the role of these bodies in terms of achieving quality audit by way of implementing a quality control system the benefits of which would go to the beneficiaries of the audits, reduce chances of criticisms and weaknesses, and make it easily acceptable in auditing environment in Iraq.The research is based on a key premise which is lack of coordination between the Council of Audit Control Profession, and the Council of Audit and Control Standards, which affects auditors’ commitment to quality control standards.The researcher concluded to a set of conclusions, the most significant of which are:

  1. Lack of quality control standard required to be applied by auditors.
  2. Weak coordination between the Council of Audit Control Profession, the Association of Accountants and Auditors and the Council of Audit and Control Standards after the year (2003) in the field of quality control of auditors professional performance.
  3. The ceasing of the function of the Council of Audit and Control Standards after (2003) incidents and up to late (2010) when it has been reactivated had a clear impact on not keeping pace with the progress in auditing profession, especially in the field of quality control performance of audit profession in Iraq.

The researcher made several recommendations, such as:

  1. Issuance of standard quality control by the Council of Audit and Control Standards in the Republic of Iraq to include two models, the first on the internal organization of the offices of auditors, and the second on program of quality control, as proposed in the study.
  2. Establishment of a regulatory unit for quality control at the Council of Audit Control Profession in the Republic of Iraq by adopting the model of the American Institute of Certified Acts (AICPA).
  3. Activation of the Council of Audit and Control Standards in the Republic of Iraq in relation to issue of standards that keep pace with developments in the field of accounting, auditing and international standards related thereto.

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Publication Date
Tue Nov 27 2018
Journal Name
The Iraqi Geological Journal
CHRONOSTRATIGRAPHICALLY BASED RESERVOIR MODEL FOR CENOMANIAN CARBONATES, SOUTHEASTERN IRAQ OILFIELDS
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The Cenomanian – Turronian sedimentary succession in the south Iraq oil fields, including Ahmadi, Rumaila, Mishrif and Khasib formations have undergone into high-resolution reservoir-scale genetic sequence stratigraphic analysis. Some oil-wells from Majnoon and West-Qurna oil fields were selected as a representative case for the regional sequence stratigraphic analysis. The south Iraqi Albian – Cenomanian – Turronian succession of 2nd-order depositional super-sequence has been analyzed based on the Arabian Plate chronosequence stratigraphic context, properly distinguished by three main chrono-markers (The maximum flooding surface, MFS-K100 of the upper shale member of Nahr Umr Formation, MFS-K140 of the upper Mishrif carbonate

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Development and Implementation a Programmable Model for Evaluation Pumping Technique
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This work represents development and implementation a programmable model for evaluating pumping technique and spectroscopic properties of solid state laser, as well as designing and constructing a suitable software program to simulate this techniques . A study of a new approach for Diode Pumped Solid State Laser systems (DPSSL), to build the optimum path technology and to manufacture a new solid state laser gain medium. From this model the threshold input power, output power optimum transmission, slop efficiency and available power were predicted. different systems configuration of diode pumped solid state laser for side pumping, end pump method using different shape type (rod,slab,disk) three main parameters are (energy transfer efficie

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Investigate Spectroscopic Experimental and Theoretical Model for Hemoglobin Nanoscale Solution
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In the current study, haemoglobin analytes dissolved in a special buffer (KH2PO4(1M), K2HPO4(1M)) with pH of 7.4 were used to record absorption spectra measurements with a range of concentrations from (10-8 to 10-9) M and an absorption peak of 440nm using Broadband Cavity Enhanced Absorption Spectroscopy (BBCEAS) which is considered a simple, low cost, and robust setup. The principle work of this technique depends on the multiple reflections between the light source, which is represented by the Light Emitting Diode 3 W, and the detector, which is represented by the Avantes spectrophotomer. The optical cavity includes two high reflectivity  ≥99%  dielectric mirrors (dia

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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Artificial Neural Network Model for Wastewater Projects Maintenance Management Plan
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Wastewater projects are one of the most important infrastructure projects, which require developing strategic plans to manage these projects. Most of the wastewater projects in Iraq don’t have a maintenance plan. This research aims to prepare the maintenance management plan (MMP) for wastewater projects. The objective of the research is to predict the cost and time of maintenance projects by building a model using ANN. The research sample included (15) completed projects in Wasit Governorate, where the researcher was able to obtain the data of these projects through the historical information of the Wasit Sewage Directorate. In this research artificial neural networks (ANN) technique was used to build two models (cost

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Publication Date
Thu Jun 01 2023
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
An optimized deep learning model for optical character recognition applications
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The convolutional neural networks (CNN) are among the most utilized neural networks in various applications, including deep learning. In recent years, the continuing extension of CNN into increasingly complicated domains has made its training process more difficult. Thus, researchers adopted optimized hybrid algorithms to address this problem. In this work, a novel chaotic black hole algorithm-based approach was created for the training of CNN to optimize its performance via avoidance of entrapment in the local minima. The logistic chaotic map was used to initialize the population instead of using the uniform distribution. The proposed training algorithm was developed based on a specific benchmark problem for optical character recog

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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Anabasis articulata Stems Extract on Lowering Intraocular Pressure in the Glaucoma Rat Model(Conference Paper )#
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High intraocular pressure (IOP) is a recognized risk factor for glaucoma and optic nerve injury, and it is one of the primary causes of vision loss globally. Anabasis articulata (AA) is a desert plant found in Iraq. The extract of AA is used to cure diabetes, fever, eczema, and kidney infections. The aim of the study is to evaluate the antioxidant effect of methanol extract of AA on intraocular pressure in the glaucoma rat model. Forty-two rats were allocated into seven groups, each with six animals:: group 1 (normal), group 2 (control), in which animals were induced to have elevated IOP by betamethasone suspension injection, groups 3,4 and 5 for evaluating the effect of 50,100 and 150 mg/kg/day of the tested extract, respective

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Publication Date
Tue Jan 10 2012
Journal Name
Iraqi Journal Of Science
THE IMPACT OF DISEASE AND HARVESTING ON THE DYNAMICAL BEHAVIOR OF PREY PREDATOR MODEL
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In this paper, a harvested prey-predator model involving infectious disease in prey is considered. The existence, uniqueness and boundedness of the solution are discussed. The stability analysis of all possible equilibrium points are carried out. The persistence conditions of the system are established. The behavior of the system is simulated and bifurcation diagrams are obtained for different parameters. The results show that the existence of disease and harvesting can give rise to multiple attractors, including chaos, with variations in critical parameters.

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Publication Date
Sun Sep 29 2024
Journal Name
مجلة نسق
The diplomatic role of IGAD in regional peacemaking: Sudan after 2011 as a case study
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The research discusses the most important goals and means of IGAD in making peace in Sudan and then regional peace.

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Deterioration Model for Sewer Network Asset Management in Baghdad City (case study Zeppelin line)
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Asset management involves efficient planning of economic and technical performance characteristics of infrastructure systems. Managing a sewer network requires various types of activities so the network can be able to achieve a certain level of performance. During the lifetime of the network various components will start to deteriorate leading to bad performance and can damage the infrastructure. The main objective of this research is to develop deterioration models to provide an assessment tool for determining the serviceability of the sewer networks in Baghdad city the Zeppelin line was selected as a case study, as well as to give top management authorities the appropriate decision making. Different modeling techniques

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Publication Date
Mon Jun 09 2025
Journal Name
Intelligent Decision Technologies
Safety assessment model for DoS attacks detection in wireless communication and network OS environments
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Wireless networks and communications have witnessed tremendous development and growth in recent periods and up until now, as there is a group of diverse networks such as the well-known wireless communication networks and others that are not linked to an infrastructure such as telephone networks, sensors and wireless networks, especially in important applications that work to send and receive important data and information in relatively unsafe environments, cybersecurity technologies pose an important challenge in protecting unsafe networks in terms of their impact on reducing crime. Detecting hacking in electronic networks and penetration testing. Therefore, these environments must be monitored and protected from hacking and malicio

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