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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 Mar 01 2007
Journal Name
Journal Of Engineering
DEWAXING OF DISTILLATE OIL FRACTION (400- 500 ºC) USING UREA
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De-waxing of lubricating oil distillate (400-500 ºC) by using urea was investigated in the present study. Lubricating oil distillate produced by vacuum distillation and refined by furfural extraction was taken from Al-Daura refinery. This oil distillate has a pour point of 34 ºC. Two solvents were used to dilute the oil distillate, these are methyl isobutyl ketone and methylene chloride. The operating conditions of the urea adduct formation with n-paraffins in the presence of methyl isobutyl ketone were studied in details, these are solvent to oil volume ratio within the range of 0 to 2, mixer speed 0 to 2000 rpm, urea to wax weight ratio 0 to 6.3, time of adduction 0 to 71 min and temperature 30-70 ºC). Pour point of de-waxed oil and yi

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Publication Date
Tue Nov 17 2015
Journal Name
International Journal Of Computer Applications
Categorization of ‘Holy Quran-Tafseer’ using K-Nearest Neighbor Algorithm
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Publication Date
Wed Oct 01 2008
Journal Name
Journal
Topical therapy of xeroderma pigmentosa with 20% zinc sulfate solution
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S Khalifa E, N Adil A, K Nabeel O…, 2008

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Neutron Yield From Gamma Ray Incineration of Radioactive Fission Products
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The neutron flux in this paper, which is generated as a result of γ incineration of the radioactive fisssion products isotopes has been evaluated .It is obvious from this paper that the neutron flux value depends on the number of incineration nuclei and the nuclear cross-section of the incinerated isotopes, and the neutron flux is directly dependent on γ-ray flux. The neutron flux increases from 1010to 1017n/s.gm as the irradiation flux increases from 1016to 1020 γ/cm2.s. It is concluded that the γ-incineration technique can be used to produce a switchable neutron source of high flux.

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Publication Date
Wed Nov 02 2016
Journal Name
Australian Journal Of Basic And Applied Sciences
Full synchronization of 2$\times$ 2 optocouplers network using LEDs
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The synchronization of a complex network with optoelectronic feedback has been introduced theoretically, with use of 2×2 oscillators network; each oscillator considered is an optocoupler (LED coupled with photo-detector). Fixing the bias current (δ) and increasing the feedback strength (Ԑ) of each oscillator, the dynamical sequence like chaotic and periodic mixed mode oscillations has been observed. Synchronization of unidirectionally coupled of light emitting diodes network has been featured when coupling strength equal to 1.7×10-4. The transition between non-synchronization and synchronization states by means of the spatio-temporal distribution has been investigated.

Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Seismic Response of Nonseismically Designed Reinforced Concrete Low Rise Buildings
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In this paper, the time-history responses of a square plan two-story reinforced concrete prototype building, considering the elastic and inelastic behavior of the materials, were studied numerically. ABAQUS software was used in three-dimensional (3D) nonlinear dynamic analysis to predict the inelastic response of the buildings. Concrete Damage Plasticity Model (CDPM) has been used to model the inelastic behavior of the reinforced concrete building under seismic excitation. The input data included geometric information, material properties, and the ground motion. The building structure was designed only for gravity load according to ACI 318 with

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Two Stage Evaporative Cooling of Residential Building Using Geothermal Energy
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The weather of Iraq has longer summer season compared with other countries. The ambient temperature during this season reaches over 50 OC which makes the evaporative cooling system suitable for this climate. In present work, the two-stage evaporative cooling system is studied. The first stage is indirect evaporative cooling (IEC) represented by two heat exchangers with the groundwater flow rate (5 L/min). The second stage is direct evaporative cooling (DEC) which represents three pads with groundwater flow rates of (4.5 L/min). The experimental work was conducted in July, August, September, and October in Baghdad. Results showed that overall evaporative efficiency of the system (two coils with three pads each

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Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Mitotic activity of cultured human lymphocytes treated with gold nanoparticles
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Potential health and environmental effects of nanoparticles need to be thoroughly assessed before their widespread commercialization. The present investigation was planned with the aims to determine the effects of gold nanoparticles (GNPs) on blast (BI) and mitotic (MI) indices of cultured lymphocytes. The results revealed that BI (50.3±2.3, 30.2±1.9, 10.5±0.7 and 0.0%, respectively) and MI (70.1±2.9, 20.4±1.1, 5.3±0.1 and 0.0%, respectively) showed a gradual decreased percentage as the concentration of GNPs was increased from 0.085 to 0.66 µg/mL, and the difference was significant compared to control culture (81.6±2.5 and 90.2±3.7%, respectively). A maximum inhibition of BI and MI was occurred at the concentration 0.66 µg/mL. In

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Solar ray tracing programs to find new types of solar
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Anew Solar concentrator have been designed in this paper, this concentrators Were based on the total internal reflection in a prism, the prism angles has been calculated by depending on the solar incident ray angle in baghdad for a year. The optical design consist ofa triangular presume, Where the solar cells on one side of the prism Wh?le the prism head towered the south. The results show that there is an increasing in the solar ray concentrators and the cell area is reduced.

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Publication Date
Sun May 01 2022
Journal Name
International Journal Of Multiphase Flow
Application of artificial neural network to predict slug liquid holdup
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