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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 misstatements. The 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
Sun Jul 30 2023
Journal Name
Pakistan Heart Journal
Evaluation of nurses Practice toward Children Safety Post Cardiac Catheterization Procedure
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Publication Date
Mon Apr 30 2018
Journal Name
Journal Of Materials Science: Materials In Electronics
H2S gas sensitivity of PAni nano fibers synthesized by hydrothermal method
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In this work, PAni nanofibers (NFs) are successfully synthesized via hydrothermal method. The structural, surface morphological, optical, electrical and H2S gas sensing properties have been investigated for PAni thin films deposited by spin coating technique. The XRD pattern reveals crystalline nature of PAni NFs with crystallite size of 9.2 nm. The SEM image of Polyaniline clearly indicates that the polymer possesses nanofiber like structure. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc’s equation. Intense hotoluminescence (PL) peaks at 309, 340 and 605 nm are observed. The electrical properties such as D.C. conductivity and Hall effect have been studied wher

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Publication Date
Wed Jan 01 2020
Journal Name
University Of Bucharest Rom Biotechnol Printed In Romania.
Antibiotic resistance determinants of Acinetobacter baumannii strains isolated from nosocomial infections
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Publication Date
Sun Jan 01 2017
Journal Name
Proceedings - European Metallurgical Conference, Emc 2017
Friction stir welding of aluminum alloy AA2024-T351 with OFHC copper
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Scopus
Publication Date
Sun Jun 18 2023
Journal Name
International Journal Of Development In Social Sciences And Humanities
A CRITICAL DISCOURSE ANALYSIS OF SELECTED POLITICAL SPEECH ON ONLINE EDUCATION
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PDBN Rashid, International Journal of Development in Social Sciences and Humanities, 2023

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Publication Date
Sat Jun 01 2013
Journal Name
Diyala Journal Of Engineering Sciences
Generation of entangled photons by short coherence length violet diode laser
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Pumping a BBO crystal by a violet diode laser with a wavelength of (405 nm) output power of (24 mW) and a line width of (3nm) was employed to generate entangled photons with a wavelength of 810 nm by achieving type II phase matching conditions.The coincidence count rate obtained in this experiment was in the range of (18000) counts/s. Two BBO crystals with different thicknesses of (4 mm and 2 mm) were tested, where maximum count rates of about (18000) counts/s was obtained with a (5*5*2) mm BBO crystal where the short coherence time for the pumping source was tolerated by using shorter BBO crystals. Also, the effect of compensating crystal on the walk-off effect was studied. The coincidence count rates were increased by using these crystal

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Publication Date
Fri Jun 20 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Biosynthesis of Zirconium Oxide Nanoparticles from Different Plant Extracts: A Review
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Publication Date
Wed Nov 11 2020
Journal Name
The Abu Dhabi International Petroleum Exhibition & Conference, Abu Dhabi, Uae, November 2020. Paper Number: Spe-203090-ms
Stress-Dependent Petrophysical Properties of High Heterogeneous Carbonate Tight Oil Reservoirs
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As a reservoir is depleted due to production, pore pressure decreases leading to increased effective stress which causes a reduction in permeability, porosity, and possible pore collapse or compaction. Permeability is a key factor in tight reservoir development; therefore, understanding the loss of permeability in these reservoirs due to depletion is vital for effective reservoir management. The paper presents a case history on a tight carbonate reservoir in Iraq which demonstrates the behavior of rock permeability and porosity as a function of increasing effective stress simulating a depleting mode over given production time. The experimental results show unique models for the decline of permeability and porosity as function effective str

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Publication Date
Mon May 01 2023
Journal Name
Clinical And Experimental Dental Research
Atypical clinical features of post COVID‐19 mucormycosis: A case series
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Abstract<sec><title>Objectives

This case series aims to evaluate patients affected with post COVID‐19 mucormycosis from clinical presentation to surgical and pharmacological treatment to improve the disease prognosis.

Material and Methods

This case series was conducted at a specialized surgery hospital in Baghdad Medical City for over 10 months. Fifteen cases who had mild to severe COVID‐19 infections followed by symptoms similar to aggressive periodontitis, such as mobility and bone resorption around the multiple maxillary teeth, were included in this case series.

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Publication Date
Wed Apr 01 2020
Journal Name
Biochem. Cell. Arch.
6-Mercaptopurine Derivatives: Maintenance Therapy Of Acute Lymphoblastic Leukemia: A Review
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Scopus (6)
Scopus