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Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is designed to evaluate control policies and procedures of banking transactions, by adopting the non-application gap approach and its impact on the quality of financial reporting. Application and full documentation of control policies and procedures for eight transactions, discussed in this paper, have a positive reflection on the quality of the accounting information reported in the financial reports, while the reflection will be negative in case of non-application. Weaknesses of bank policies and procedures for eight transactions were analyzed, namely: fortified chamber, cashier, deposits, saving, current account, foreign currencies sale, loan transactions, and non-current assets. Importance of this paper is to explain the effect of deficiencies in fulfilling transactions control policies and procedures on financial reporting.

              

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Aerodynamics of a Formula One car front cascade wing during cornering
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Publication Date
Tue Aug 01 2017
Journal Name
Catalysis Science & Technology
Decomposition of selected chlorinated volatile organic compounds by ceria (CeO 2)
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Chlorinated volatile organic compounds (CVOCs) are toxic chemical entities emitted invariably from stationary thermal operations when a trace of chlorine is present. Replacing the high-temperature destruction operations of these compounds with catalytic oxidation has led to the formulation of various potent metal oxides catalysts; among them are ceria-based materials. Guided by recent experimental measurements, this study theoretically investigates the initial steps operating in the interactions of ceria surface CeO2(111) with three CVOC model compounds, namely chloroethene (CE), chloroethane (CA) and chlorobenzene (CB). We find that, the CeO2(111) surface mediates fission of the carbon–chlorine bonds in the CE, CA and CB molecules via mo

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Publication Date
Sat Jan 01 2022
Journal Name
Plasma Medicine
Effect of Cold Atmospheric Plasma on Osteoporosis by FE-DBD System
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The work demonstrates the effect of cold atmospheric plasma (CAP) on adult female rats suffering from osteoporosis, the used plasma was generated by a floating electrode-dielectric barrier discharge system with an electrode diameter of 3 cm. The output power was from (12-20) watts. The effect of non-thermal plasma was observed on rats with various exposure times of 20, 30, and 40 sec. It was noted that the blood calcium percentage of animals exposed to cold plasma increased, as well as an increase in the level of vitamin D3 at the same time, it is noted that there is no effect on parathyroid hormone level. For the thyroid gland, it is noticed an increase in the level of T3, and T4 hormones in the blood during the period of induction for

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Publication Date
Sun Oct 05 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Surface area measurements of upper dental cast with different final impressionss
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Background : surface area anatomy is a proportional point to the retention of complete denture, in past there was no quantitative method to evaluate the surface area, nowadays the size and shape of maxillary arch is measured by different electronically and mathematical devices. A study was therefore, undertaken to measure surface area of upper dental cast that was taken by different final impressions. Materials and methods: twenty patients were examined. All of them had a healthy palate with no singe of injury, trauma, or deformity. Casts were taken by three different final impressions; zinc oxide, additional silicon, and poly ether. And two different devices were used; the computerized one and the Aluminum foil measure. Age, se

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Publication Date
Wed Feb 01 2012
Journal Name
International Review Of Physics (e-journal) (irephy)
Some structural properties studying of porous silicon preparing by photochemical etching
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Publication Date
Fri Jan 31 2020
Journal Name
Sains Malaysiana
Adsorption of Para Nitro-phenol by Activated Carbon Produced from Alhagi
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Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Type 2 Diabetic Patients’ Knowledge Regarding Preventive Measures of Diabetic Foot
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Objective: Assess type 2 diabetic patients’ knowledge regarding preventive measures of diabetic foot. Find out the relationship between of type 2 diabetic patients’ knowledge regarding preventive measures of diabetic foot with certain sociodemographic characteristics

Methodology: A descriptive study was carried out from (2nd January 2022 to 26th March 2022).  A non –probability (purposive) sample of (60) adult patients who are diagnosed with type2 diabetes mellitus these patients have met the study criteria which was selected from Imam AL-Hussein Medical-City. The study instrument consist of two section: (Demographic Information Sheet, and Foot Care Outcome Expectation

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Publication Date
Wed Dec 11 2019
Journal Name
Aip
Cu doping effect on characterization of nano crystalline SnSe thin films
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A thin film of (SnSe) and SnSe:Cu with various Cu ratio (0,3,5 and 7)% have been prepared by thermal evaporation technique with thickness 400±20 nm on glass substrate at (R.T). The effect of Cu dopants concentration on the structural, morphological, optical and electrical properties of (SnSe) Nano crystalline thin films was explored by using X-ray diffraction (XRD), scanning electron microscopy (SEM), atomic force microscopy (AFM), energy dispersive spectroscopy (EDS), UV–Vis absorption spectroscopy and Hall Effect measurement respectively. X-ray diffraction analysis reveal the polycrystalline nature of the all films deposited with orthorhombic structure which possess a preferred orientation along the (111) plane. The crystalline sizes o

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
NUMERICAL INVESTIGATION OF DEVELOPING LAMINAR FLUID FLOW THROUGH RECTANGULAR ANNULUS DUCT
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The laminar fluid flow of water through the annulus duct was investigated numerically by ANSYS fluent version 15.0 with height (2.5, 5, 7.5) cm and constant length (L=60cm). With constant heat flux applied to the outer duct. The heat flux at the range (500,1000,1500,2000) w/m2 and Reynolds number values were ≤ 2300. The problem was 2-D investigated. Results revealed that Nusselt number decrease and the wall temperature increase with the increase of heat flux. Also, the average Nusselt number increase as Re increases. And as the height of the annulus increase, the values of the temperature and the local and average Nusselt number increase.

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Publication Date
Wed Jan 01 2020
Journal Name
Society Of Petroleum Engineering
Stress-dependent petrophysical properties of high heterogeneous carbonate tight oil reservoirs
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