The steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remains, tanks remain, broken trucks spread wide Iraq. this should be done by constructing new plants in new technology all over Iraq besides reconstructing old plants as was done in Khor al-Zubair factory in Basrah, forming a plan to develop work horizons in this field toward reconstruction. Some Muslims believe due to this verse that iron was sent from heaven and they link that to what mentioned in the scientific theories that iron was not available on the globe million years ago , that it reached to the earth through meteors during earth formation and evolution .because of low cost and its strength , iron became indispensable in engineering applications such as reinforcement steel of different building ,horizontal and vertical types ,besides all machines ,cars , and ships bodies ,besides the metal frames of giant buildings. Pure iron is not used due to being plastic so that its alloys like steel alloy. commercially, iron is classified as its purity and alloy component availability. Pig iron contains 3.5-4.5% carbon, with different quantities of impurities such as sulfur, silicon, and phosphorous. The pig iron is not a final product to sell; it is a middle step of producing the cast iron and steel iron of iron rows. Aims of this research are to put a development mechanism to reopening iron factories in our country the cradle of civilizations to rebuild it and list it beside high technology, industry and commercial countries by presenting solutions and quality control to reduce faults in product iron to answer needs of national market. Due to all, we need to re-frame constructing steel iron factories in the construction industry without needing to import that from other countries in addition to the future vision of horizontal expansion to export steel iron after getting local markets needs fulfilled.
Abstract
All the economic units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of&n
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