On the one hand, the principle “fraud unravels all” is one of the
most important principles in the civil law, because of the law
doesn’t protect the person who act in bad faith. On the other hand,
the independence principle is the most important p
rinciple in the
letter of credit. Which that principle means: the bank’s obligation to
pay is separated from the underlying contract’s performance, and
the bank must honor the credit if the beneficiary presents the
compliant bills of documents, as well as the beneficiary is protected
from the risks of non-payment.
So, what is the influence of the fraud on the independence principle.
That is what we are going to discover.
The study aimed to test the role of planning in detecting the significant irregularities
in the financial statements of the clients in the audit companies and firms, where the
research came to provide a knowledge about the concept of planning an it
‟s activities,
beside its role in increasing the ability of the auditor in detecting the significant
irregularities in the financial statements of Clients. In this context, the research community
is determined as audit companies and firms, a sample of (60) individuals that are working
in the field of auditing in Damascus companies and firms were picked up, finally the
researcher reach to a group of conclusions:
1. There is a significant positive correlation between obtaining information about the
customer and detecting the significant irregularities in the financial statements of clients.
2. There is a significant positive correlation between obtaining the information of the
legal obligations of the client and detecting the significant irregularities in the financial
statements of clients..
3. There is a significant positive correlation between the implementation of the initial
analytical procedures and detecting the significant irregularities in the financial statements
of clients.
4. There is a significant positive correlation between the assessment of materiality
and detecting the significant irregularities in the financial statements of clients..
5. There is a significant positive correlation between audit risk assessment and
detecting the significant irregularities in the financial statements of clients..
Application-Level Multicast (ALM) has been proposed as an alternative solution to
overcome the lack of deployment of the IP Multicast group communication model. It
builds an overlay tree consisting of end-to-end unicast connections between end-host
s
based on the collaboration of group members with each other. The efficiency of the
constructed overlay tree depends entirely on the honesty and on the cooperation of all
participating members. However such behaviour can not be guaranteed and some selfish
and non-cooperative nodes may take profit from the honesty of other members in the
overlay.
Recently, many researchers have been investigating the impact of selfishness of
nodes in the overlay multicast. Our contribution in this paper is to describe in detail the
basic algorithms used to construct the overlay tree, and evaluate the impact of cheating
nodes on the stability and on the performance of constructed overlay tree using these
algorithms.
Recent researches consecrate their efforts to overcome multicast network problems by moving all the multicast functions and responsibilities from network layer (routers) to application layer ( terminal nodes (Users)).
Most of Application-Level Multi
cast (ALM)protocols rely on the idea that when a parent node leaves the overlay tree, all itspredecessors should re-join the tree again,which cause several re-organization operations in addition to the interruption of communication frequently. Membership Duration Aware ALM (MDA-ALM) protocol was suggested to solve this problem, it depends on the announcement of the expected membership duration for each new user in order to build a stable and efficient tree.
Although the performance of MD-ALM protocol is good, but it is based on membership duration parameter and this makes it more sensitive for the cheating and non-cooperative nodes. The main goal for the cheating nodes is to improve its position in the tree by trying to get the nearest position to the source node and to avoid having any children’s in order to relieve its load by manipulating the membership duration information.
Our research aims to find the best solution to detect the cheating nodes and cancel its affects in order to improve the performance of MDA against cheating. The simulation results improve that the proposed method detects effectively the cheating nodes.
This study aims to identify the role played by the rules of corporate governance contribute to the Syrian, in the estimation of the external auditor for the possibility of fraud in the financial statements, and what kind of impact this and any rules
more effective. For that it has reviewed the researcher concept of corporate governance, and the concept of fraud in the financial statements, and the responsibility of references appreciation and discovery, according to some international standards and the U.S., has introduced a researcher some previous studies on the relationship between corporate governance and fraud in the financial statements , and to achieve the aim of the research objective knowledge of the role played by corporate governance in the estimation of the external auditor for the possibility of fraud in the financial statements , is designed to form questionnaire includes several cases have been employed to deal with all the hypothesis of the research hypotheses which have been drawn by reviewing previous studies, where the percentage of questionnaires, missed calls 70.97 % showed results study the existence of a positive impact of corporate governance in general and raised the base is different for each of the governance rules independently.
The study concludes with some recommendations where the researcher recommended activating governance in companies contributing to Syria through the commitment of all companies listed on the stock and financial markets, the application of the rules of governance well to this application of a positive impact on improving the quality of financial statements, and thus the ability of the external auditor to assess the likelihood of fraud.
The research aims to identify the point of view of students of
cheating as a form of behavior is civil , and to achieve this purpose , the researcher prepared a questionnaire consisting of (50) paragraph includes the following dimensions : ( the ext
ent of the fraud - the opinion of the student cheated in general - penalties test scores public - rights and duties. test scores - abide by the laws that punish fraud - proposals to reduce the phenomenon of cheating ) and distributed the questionnaire to 100 students from the second year classroom teacher .
The study found the prevalence of cheating in college, and the
positive trend enjoyed by cheating and knowledge of their test
scores , and weakness in the students' knowledge of certain
sanctions, test scores and duties , and abide by the laws of the exam , the study recommended the development of mechanisms to raise awareness of the penalties test scores and duties and the laws test scores to reduce this phenomenon, which affects the future of the student and the community .
This paper seeks to assess the extent to which the auditing profession in Syria
depends on risk assessment. This study starts by analyzing the importance of the risk
approach and its implications for contemporary auditing. The study intends to exam
ine to
what extent, if at all, the Syrian auditing profession takes the assessment of auditing risk
factor into consideration and the correlation, if any, between risk and other related factors
such as business risk, assessment risk, and control risk. To this end, the researcher designs
a questionnaire and sends it to 100 auditors through the Association of Syrian Certified
Accountants. 51 questionnaires are properly filled. To analyze data, SPSS package has
been used. The results have clearly confirmed the hypothesis that the auditing profession in
Syria does not depend on risk assessment.