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Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
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Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of examination and receipt, and finally the lack of commitment to the correct accounting classification of the disbursement operations. The aim of the study is to highlight the importance of auditing procedureAnd identifying the nature and forms of accounting creativity and indicating its importance in auditing contracts and demonstrating the efficiency of the systems, laws and legislation issued by the Bureau of Financial Supervision, while determining the nature of the impact of the relationship between the internal audit system and accounting creativity in the research sample, based on the analysis of the responses of the individuals selected for the study. The study was based on a basic hypothesis that there is a statistical relationship between activating the role of internal auditing and reducing the methods of accounting creativity.

That is, the higher the levels of application of proactive control and previous auditing, the higher the levels of accounting creativity, and vice versa. The study reached commitment to the professional rules issued by the competent authorities, the provision of the appropriate number of trained financial controllers, and the provision of work requirements that help the auditor to exercise his oversight work with ease and high accuracy, in addition to the application of proactive control. And the previous audit and the establishment of training courses for workers in the operating control authorities with activating the role of the internal auditor and providing everything he needs

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Publication Date
Thu Jul 30 2009
Journal Name
Saudi Medical Journal
Renoprotective effect of mannitol infusion during extracorporeal shock lithotripsy
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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Enhanced efficiency of CdTe Photovoltaic by thermal evaporation Vacuum
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Publication Date
Mon Oct 01 2018
Journal Name
2018 11th International Congress On Image And Signal Processing, Biomedical Engineering And Informatics (cisp-bmei)
3D Head Shape Analysis of Suspected Zika Infected Infants
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of New Some Imidazole Derivatives Containing ?-Lactam Ring
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In this work 5-methylene-yl - (2-methy –oxazole-4-one) (1H) imidazole (1) were synthesized from the reaction of L-Histidine with acetic anhydride and which converted to the of 5-methylene-yl-(2-methyl 3-amino imidazole-4-one)-1H-imidazole (2) by reaction with hydrazine hydrate. Schiff bases (3-6) were synthesized from the reaction of compound (2) with different aromatic aldehyde. Reaction of compounds (3-6) with chloroacetyl chloride gives azetidinone one derivatives (7-10). These compounds were characterized by FT-IR and some of them with 1H-NMR and 13C-NMR spectroscopy.

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Publication Date
Thu Dec 04 2008
Journal Name
Journal Of Engineering
IMPROVEMENT OF SOIL USING GEOGRIDS TO RESIST ECCENTRIC LOADS.
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This paper presents the results of experimental investigations to predict the bearing capacity of square footing on geogrid-reinforced loose sand by performing model tests. The effects of several parameters were studied in order to study the general behavior of improving the soil by using the geogrid. These parameters include the eccentricity value, depth of first layer of reinforcement, and vertical spacing of reinforcement layers. The results of the experimental work indicated that there was an optimum reinforcement embedment depth at which the bearing capacity was the highest when single-layer reinforcement was used. The increase of (z/B) (vertical spacing of reinforcement layer/width of footing) above 1.5 has no effect on the re

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Publication Date
Sat Mar 04 2023
Journal Name
Baghdad Science Journal
Approximate Solution of Sub diffusion Bio heat Transfer Equation
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In this paper, author’s study sub diffusion bio heat transfer model and developed explicit finite difference scheme for time fractional sub diffusion bio heat transfer equation by using caputo fabrizio fractional derivative. Also discussed conditional stability and convergence of developed scheme. Furthermore numerical solution of time fractional sub diffusion bio heat transfer equation is obtained and it is represented graphically by Python.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Finite Element Analysis of Raft Foundation under Coupled Moment
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Due to wind wave actions, ships impacts, high-speed vehicles and others resources of loading, structures such as high buildings rise bridge and electric transmission towers undergo significant coupled moment loads. In this study, the effect of increasing the value of coupled moment and increasing the rigidity of raft footing on the horizontal deflection by using 3-D finite element using ABAQUS program. The results showed that the increasing the coupled moment value leads to an increase in lateral deflection and increase in the rotational angle (α◦). The rotational angle increases from (0.014, 0.15 to 0.19) at coupled moment (120 kN.m), (0.29, 0.31 and 0.49) at coupled moment (240 kN.m) and (0.57, 0.63 and 1.03) at cou

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Publication Date
Sat Oct 31 2020
Journal Name
International Journal Of Intelligent Engineering And Systems
Speech Emotion Recognition Using MELBP Variants of Spectrogram Image
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Global Pharma Technology
Hepatoprotective Potentials of Menaquinone Doxorubicin Associated Hepatotoxicity 7 against
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Dox, is still widely used in modern cancer treatments for different type of malignancy despite the advent of targeted therapy. However, its beneficial effect was limited by its toxicity on various organs. The objective of this study was to investigate the hepatoprotective effect of menaquinone-7 against hepatotoxicity induced by doxorubicin in rats. Sixty adult rats of both sexes were used in this study; the animals were randomly enrolled into six groups of 10 animals each. Group I: negative control; Group II: Menaquinones-7 at a dose of 16µg/kg; Group III: Menaquinones-7 at a dose of 48µg/kg; Group IV: positive control (Doxorubicin 15mg/kg); Group V: Menaquinones-7 at a dose of 16µg/kg administered prior to a single dose of Doxorubicin

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Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Scientific & Engineering Research
Integrated System of Information hiding by Applying Three levels
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MB Mahmood, BN Dhannoon

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