The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

          A novel median filter based on crow optimization algorithms (OMF) is suggested to reduce the random salt and pepper noise and improve the quality of the RGB-colored and gray images. The fundamental idea of the approach is that first, the crow optimization algorithm detects noise pixels, and that replacing them with an optimum median value depending on a criterion of maximization fitness function. Finally, the standard measure peak signal-to-noise ratio (PSNR), Structural Similarity, absolute square error and mean square error have been used to test the performance of suggested filters (original and improved median filter) used to removed noise from images. It achieves the simulation based on MATLAB R2019b and the resul

Authentication is the process of determining whether someone or something is, in fact, who or what it is declared to be. As the dependence upon computers and computer networks grows, the need for user authentication has increased. User’s claimed identity can be verified by one of several methods. One of the most popular of these methods is represented by (something user know), such as password or Personal Identification Number (PIN). Biometrics is the science and technology of authentication by identifying the living individual’s physiological or behavioral attributes. Keystroke authentication is a new behavioral access control system to identify legitimate users via their typing behavior. The objective of this paper is to provide user

Iris research is focused on developing techniques for identifying and locating relevant biometric features, accurate segmentation and efficient computation while lending themselves to compression methods. Most iris segmentation methods are based on complex modelling of traits and characteristics which, in turn, reduce the effectiveness of the system being used as a real time system. This paper introduces a novel parameterized technique for iris segmentation. The method is based on a number of steps starting from converting grayscale eye image to a bit plane representation, selection of the most significant bit planes followed by a parameterization of the iris location resulting in an accurate segmentation of the iris from the origin

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

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