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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 Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Angular Laser Cleaning of Aluminum Al-4004 with Different Spot Sizes
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Abstract: When it comes to applications in welding, cutting, and surface engineering, the utilization of high-power fiber-delivered beams from solid-state lasers offers several benefits. This paper addresses the issue of cleaning the surface of the samples with different spot sizes (50, 100 and 200) (industrial ytterbium fiber laser) to prepared it to be welded. Angular laser cleaning with incident angles (5, 10, 15, 20, 25, 30) ° with different powers (3, 5, 7, 10) W and hatch distance 0.001 was use for implemented.

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Dry Sliding Wear Behavior of EN25 Steel Treated by Different Quenching Media
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The present investigation aims to study the effect of heat treatment by quenching in different quenching media (salt water, water and oil) following by tempering on wear resistance of EN25 steel. EN25 steel is an alloy of medium carbon low alloy steel which is used for many applications requiring high tensile strength and wear resistance such as connecting rods, adapters and in power sectors extensively. The specimens are machined to 20 mm in length and 10 mm in diameter. This study is done by two stages: The first stage is done by austenitizing EN25 steel to 850  for 1 hr by quenching the specimens in three different quenching media and then tempered at 300   in air. While the second stage is performed by wear

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Flexural Behavior of Reinforced Concrete Beams Reinforced with 3D-Textile Composite Fiber
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Normal concrete is weak against tensile strength, has low ductility, and also insignificant resistance to cracking. The addition of diverse types of fibers at specific proportions can enhance the mechanical properties as well as the durability of concrete. Discrete fiber commonly used, has many disadvantages such as balling the fiber, randomly distribution, and limitation of the Vf ratio used. Based on this vision, a new technic was discovered enhancing concrete by textile-fiber to avoid all the problems mentioned above. The main idea of this paper is the investigation of the mechanical properties of SCC, and SCM that cast with 3D AR-glass fabric having two different thicknesses (6, 10 mm), and different layers (1,2 laye

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Publication Date
Thu May 07 2015
Journal Name
Journal Of Infrared, Millimeter, And Terahertz Waves
Distinguishing Gasoline Engine Oils of Different Viscosities Using Terahertz Time-Domain Spectroscopy
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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Real-time control of robotic hand by human hand at low cost
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Scopus
Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Experimental Behavior of Laced Reinforced Concrete One Way Slab under Static Load
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Test results of eight reinforced concrete one way slab with lacing reinforcement are reported. The tests were designed to study the effect of the lacing reinforcement on the flexural behavior of one way slabs. The test parameters were the lacing steel ratio, flexural steel ratio and span to the effective depth ratio. One specimen had no lacing reinforcement and the remaining seven had various percentages of lacing and flexural steel ratios. All specimens were cast with normal density concrete of approximately 30 MPa compressive strength. The specimens were tested under two equal line loads applied statically at a thirds part (four point bending test) up to failure. Three percentage of lacing and flexural steel ratios wer

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
Improvement of Asphalt Concrete Mixtures by Adding Pulverised Fuel Ash as Filler
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Consuming of by-product or waste materials in highway engineering is significant in the construction of new roads and/or in renovations of the existing ones. Pulverised Fuel ash (PFA), which is a by-product material of burning coal in power stations, is one of these materials that might be incorporated instead of mineral filler in hot asphalt mixtures.

Two types of surface course mixtures have been prepared one with conventional mineral filler i.e. ordinary Portland cement (OPC) while the second was with PFA. Several testings have been conducted to indicate the mechanical properties which were Marshall Stability and Indirect Tensile Strength tests. On the other hand, moisture damage and ageing have been evaluated

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Publication Date
Wed Sep 30 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Essential Oils from Citrus By-Products Using Microwave Steam Distillation
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The main objectives of this research is to extract essential oil from: orange ( citrus sinensis), lemon( citrus limon) and mandarin( citrus reticulata) peels by two methods: steam distillation (SD) and microwave assisted steam distillation (MASD), study the effect of extraction conditions (weight of the sample, extraction time, and microwave power, citrus peel type) on oil yield and compare the results of the two methods, the resulting essential oil was analyzed by Gas Chromatography (GC).

   Essential oils are highly concentrated substances used for their flavor and therapeutic or odoriferous properties, in a wide selection of products such as foods, medicines and cosmetics. Extracti

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Surface Modification of Ti-6Al-4V Alloy by Glow Discharge-Plasma Nitriding
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Titanium alloy (Ti-6Al-4V) samples were nitrided in low pressure (1.3, 3 mbar) dc-glow discharge plasmas of nitrogen. The treating time was 5, 10 and 15 hour and the temperatures range of the samples during the nitriding process was close to 800oC. The obtained microstructures of the nitride layers were studied by x-ray diffraction and optical microscopy. The ε –Ti2N, ζ-Ti3N3-x and η-Ti3N2-x.phases were formed and addition to the solid solution of nitrogen in titanium, α (Ti,N). Micro hardness measurements exhibit an increment for the Ti-alloy specimens which nitrided at 800oC for 10 and 15h.Corrosion measurements were obtained for the Ti-6Al-4V alloy in Ringer solution after plasma nitriding. The clear improving in the corrosion r

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Publication Date
Mon Dec 31 2018
Journal Name
Mustansiria Dental Journal
Management of Traumatized Permanent Maxillary Immature Incisor with Oblique Subgingival Crownroot Fracture
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Background: Trauma to the anterior teeth is a common injury in young children. Themaxillary incisors being the most affected. Although root fractures are rare, theydo occur and were previously and often considered hopeless and were extracted.The time between the injury and the initiation of treatment, level of the fractureline, and stage of root development are some criteria to be considered whenchoosing a treatment approach for a complicated tooth fracture. This case reportdescribes the management of a traumatized immature maxillary central incisorwith Elise class IV fracture with vertical oblique subgingival fracture of the root.Materials and method: Apexification was carried out using biodentine followed byremoval of the fracture

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